Simaudio Moon 100 D DAC
Introduced a couple months back, the Moon 100 D DAC includes coax and optical SPDIF as well as USB inputs. It also features an asynchronous sample rate converter and operates at 24bit/192 via SPDIF and 16/48 via USB.
All this for $699. "It's a killer" says Simaudio's Lionel Goodfield.