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Xiang Sheng DC-05A DAC with Dual Burr-Brown PCM1794 decoders - $195 (burlingame)
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The Burr-Brown DAC chips are known for their warm, full sound, and high value for its price.
This DAC has balanced XLR connectors, and AES, Coaxial, Optical, BNC and USB inputs.
Currently going for $463 on eBay.
Selling for $195. Interested parties, email to make arrangements for purchase and pick up in the Burlingame/San Mateo area. Emeryville may also be possible.