I have had an M2Tech Young DAC for a couple years now, I bought it second hand for £600 (£1200 new at the time) and I have no desire to change it they are excellent IMO.
capable of up to 32 bit / 384Khz sample rate.
They do benefit from a better power supply than the wallwart supplied with them, I made my own linear power supply for approx. £100
Alan
Turntable - Garrard 401/Jelco 750L/Ortofon Kontrapunkt B, Pioneer PLC 590, Micro Sieki MA505 , Denon DL103R - DIY Paradise Phono stage - Reel 2 Reel Studer A810, Otari MX55,Tascam BR20, Revox A77, B77, PR99, TEAC X1000 & 3440, Digital HTPC / Young Dac - Preamp - DIY B4, 821, Power Amp's DIY Avondale NCC300 Mono Block, Speakers Wilmslow Kit Volt BM220.8 / Scanspeak D2905/9500