Calyx Audio Femto DAC
The Calyx Femto DAC ($7,000) offers "a new level of digital clock performance measured in femtoseconds (500 femtosecond accuracy) to reduce jitter to astonishingly low levels." The 24/192-capable Femto DAC utilizes the ESS9018 Sabre DAC (8 converters per channel) and can also act as your preamp with its internal volume control and included remote control and there are 3 digital filters to shape the sound to your liking. There's also phase control, balanced XLR and single-ended RCA outputs, 2 Coax inputs, 2 AES/EBU, 1 BNC, 2 Toslink, and 1 asynchronous USB.
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