"Machined chassis milled from a solid block of aircraft grade 6061-T6 aluminum", the Jeff Rowland Aeris DAC ($9,800) is a wavy wonder to look at. Accepts up to 24-bit/96kHz via USB and 24-bit/192kHz via Toslink and (2) Coax. Includes balanced XLR and unbalanced RCA outputs as well as an integrated volume control for direct-connecting to an amplifier.