Any good quality DAC in $300-400 price range?


I'm looking for a USB DAC that supports all available input sampling frequencies (i.e. 44.1, 48, 88.2, 96, 176.4, and 192) in $300-400 price range.
I've found a couple of DACs that support those sampling rates, but they require a USB to S/PDIF converter.
Is there any USB one that supports all of the input sampling rates and does not require a USB to S/PDIF converter?
Thanks.
henryjudy
AudioGD is definitely worth a look as well in that range, i have an nfb2 and nfn3 so know kingwa's work well enough to recommend it.

good luck , hope this helps :)
I think you should check out a Grant Fidelity Tube DAC-11 with a Western Electric tube in place of the stock one. I have the DAC-09 with the NOS WE tube in place of the stock one and it is a very sweet sounding DAC in my system.
In your budget i guess chinese dacs is the way to go. If you increase your budget, you can buy nice units like the DA-160 with lots if inputs.