What is the best used sub-$500 DAC?

Nhtran: How would you compare the sound of three units you mentioned? I am very curious, thanks.

EAD DSP 7000 sIII

A friend had the CAL sigma long time ago, without a jitter box it was not good.

Don't forget about modded Art DI/O's, which can be had for a song these days. Still a very competative DAC. Lots of detail and resolution and dynamics and very musical. Able to handle soft, sweet stuff and complex music with ease.

It is NOT an overly soft NOS sound, so if that is what you are looking for then look elsewhere, but I've found that NOS DAC's generally can't handle anything with punch or big dynamics or that is complex.

Enjoy,
Bob

PC/MAC- Wirless/Wired - Squeezebox and modified powersupply and use it as a preamp ideally.

Once you go to computer streaming with your whole collection online you won't want to put a CD in your CDP. you can mod the Squeezebox as funds become more available.