Devilsound USB DAC
Price: $299 @ USA
Even when compared to a much higher-priced DAC, such as the Bel Canto DAC3, the Devilsound ranks very well. TheDAC3 has a blacker background with no hint of noise, as well as a slightly more dynamic overall presentation. But the Devilsound is its equal in terms of depth, soundstage width, and even low-level inner detail. I was especially impressed with how well the Devilsound matched the DAC3 in terms of three-dimensionality and imaging palpability.
If forced to choose between the Devilsound USB Dac and the similarly priced High Resolution Technologies MusicStreamer+ DAC I'd be hard-pressed to decide which one I prefer. The Devilsound has the edge in terms of three-dimensionality, but the MusicStreamer has a blacker background. If I were on an extremely tight budget, the inclusion of both USB and RCA cables with the Devilsound would probably push me in its direction. If I had to run some distance from my computer to my analog preamp, the MusicStreamer+'s flexibility in terms of connection cables would be important. You can't go wrong with either DAC since both deliver excellent performance at a ridiculously affordable price.