Seeking DAC $300

Musical Fidelity V-Dac. There are a few versions. I've seen the different versions at Crutchfield, Audio Advisor and Music Direct from about $99 - $300. I bought the newest V-Dac 24/192 from Music Direct on sale for $199. I was able to get better sound by using the Musical Fidelity V-Link connected to the computer via USB, then the V-Link to a DAC.

Shameless plug coming...I have a "spare" Kingrex DAC (USB-only) in perfect shape and would sell same to you for $150. I have box and all. This is the model UD01 Pro. It's very nice.

For that budget, the Schiit Bi-Frost would be hard to beat.