I think this little dac has been mentioned before but it deserves a thread of its own. Why? Because it's absurdly cheap but sounds excellent. My only complaint is the short cable which reults in the dac ending up at the back of the computer somewhere.
If your after a dac for a second system or a tight arse like me then grab one of these:
http://www.ebay.co.uk/sch/i.html?_tr...at=0&_from=R40