If you're reasonably handy, you can probably build your own digital-to-analog converter. It won't cost much, and if you're careful, and knowledgeable enough to understand and follow some rather technical instructions, or if you have patience enough to follow advice from a few different online discussion forums—and the judgment to distinguish the good advice from the bad—then the DAC you make may end up sounding very good.

My first high-end component was an Audio Note M2 preamplifier, which I bought from former Audio Note distributor/current Stereophile contributor Michael Trei. (Senior Contributing Editor Herb Reichert was Michael's partner in that 1990s-era Audio Note venture.) Herb can regale you with tales of motoring across the Soviet Union in an unheated Mercedes, trunk full of Audio Note components and American dollars, but that's a story for another review (most likely to be written by Herb).