DAC's for under $400 ??

[emorphien]

For those interesting in researching more budget DACs, I found an online source for the Zhoulu that Dusty Mentioned. They also sell the Musiland MD-10 and the Great March. The Zhoulu is $200-250.
http://www.ifiaudio.com/home.html

Here is a LONG forum thread discussing most of these options

The Musiland MD-10 is moving into the lead as the top candidate.

That Zhoulu is tempting, integrated DAC and headphone amp, very versatile looking unit.