As someone who makes a conscious effort to purchase US-made products, I'd like to take slight issue with Jon Iverson's assertion that "... for $879, YBA Design has really accomplished something in the WD202." Granted, the WD202 appears to be a well-engineered product but given the PRC's VASTLY lower component AND labor costs, is it really a big accomplishment? You can't fairly compare the US-manufactured Benchmark DAC1 to the WD202 based on price.
Now in the same issue there is a review of a product that truly has "really accomplished something"; the CEntrance DACport. Per JA, it offers "superb audio engineering" at a great price and is "commendably" made in the USA.