Yeah, there are some good ones around (but a lot of junk too).

It's hard to find something that does 24-bit/96 kHz over USB (that isn't built of diamonds and gold).

HRT http://www.highresolutiontechnologies.com/ does make several levels of USB, stereo DACs that start out at reasonable prices. Just a little hard to find dealers.

Pioneer PDP-5020FD, Marantz SR6011
Axiom M5HP, VP160HP, QS8
Sony PS4, surround backs
-Chris