Uh, why not just buy the receiver referenced above and an older outboard dac by Musical Fidelity, Rotel, AMC, PS Audio or Audio Alchemy? Most are available for around $100.00 used and you would bring the whole project in for under $300.00 with a much better dac than the onboard models in most multi-channel receivers. Heck, the excellent Audio Alchemy Dac In The Box would run under $50.00 or you could have an MSB Link Dac for $150.00 or so. Just my two cents.