Please disregard the prior comment.
Its "good advice" if it saves you the trouble and extra expense of making the same mistake many on this forum have made. Sure, there are several good sounding budget DACs out there. You take the chance on the lateral move and then, after a time, you decide on an upgrade. Then you may risk doubling the amount for a DAC that you may settle for. How can this be "bad advice"?
Check out Yggdrasil, Direct Stream, Musetec, or Bryston BDA. All used.

