For a good price to performance DAC, the Channel Islands Audio DAC, the VDA-2 with additional Power Supply (PS highly recommended) is a great product to look at. $500-$600 for DAC and PS if not mistaken, but check out their website for acutal price.
Jeff Z just had the upgrade done on his VDA-2 from CIA (free upgrade) and really likes this DAC with his Rotel CD Player. If interested ask Jeff Z about it. CIA is a great company to deal with as Dusty provides a very good product and excellent customer support.