The M1 DAC from Musical Fidelity is a 24/192kHz DAC with with four digital inputs and both single ended and balanced outputs. Furthermore it has a integrated 24/192kHz upsampler. Price: 250 euro.

Inputs
1x XLR AES balanced digital input
1x RCA coaxial connector SPDIF 32-192 kbps (16-24 bit stereo PCM)
1x TOSLINK optical connector 32-96 kbps (16-24 bit stereo PCM)
1x USB type ‘B’ connector for computer/PDA

Outputs
1x line level RCA (phono)
1x line level XLR (balanced)