Easily winning the award for most outside-the-box chassis design, Light Harmonic's Da Vinci DAC is an amazing assembly of machined metal. In the photo is co-founder Henry Chew, which also gives you some perspective on how large this DAC is next to a smiling human.

Inputs include an asynch USB and SPDIF and the DAC can handle up to 32/384 at either input. Chew says that the DAC does not upsample and processes all streams at their native sampling rate. Chew feels that "the use of upsampling, oversampling, or any digital filters or signal-manipulations is ineffective". Available now for $20k