What about a 'valve' DAC kit - anything come immediately to mind,
before I start
trawling/surfing...??

I've discussed this with designer Chris Found - I use his latest DAC
but his earlier one is damn good too. His latest is over £500, and I
don't think he has any more of the earlier boards, though. He doesn't
much like the single bit DACs - he likes the Crystal chipsets CS4396,
97 and 98. I've heard others say the same - I think Arny does (I'm sure
he'll correct me if I'm wrong).
So I guess when on ebay include those processor numbers in the search
criteria. I'm waiting for a client, so have to be brief. I did look at
this in detail, so may come back later. Andy