Simply connect to a PC via USB and running something like Jriver Will play DSD natively and upsample everything else ( MP3,FLAC) to DSD.
£70 + postage
http://s345.photobucket.com/user/685...h/library/Loki
Verdict 'ear Hi Fi music gear'
Based purely on sonic performance, it is very difficult to find fault in the Loki. It would certainly be a challenge to unearth a better sounding native-DSD DAC for the money, and I suspect this little converter would also hold its own against competitors in higher price brackets. The Loki offers such ridiculously high quality DSD playback.