The new KingRex UD384 is by far the best value in the USB DAC category.
Moon Audio gives the KingRex UD384 a BIG Thumbs Up!
It has the ability to decode via USB not only bit rates up to 24bit and sample rates up to 192kHz but it can also with the help of a few software programs play DFF SACD files from your computer.
Also, soon via a driver update, 32bit/352.8kHz will be available on the KingRex UD384. All that for $499! Amazing!
The New KingRex UD 384 can also be used as a USB to Coax SPDIF interface to send digital to your uber high end DAC! However, it will not spit out SACD via the Coax SPDIF output. And it is limited to the 24bit-192kHz at the SPDIF output.
Can also be used in unison with an Apple Camera Connection kit to connect to your Apple iPad.
Moon Audio is the US Distributor for KingRex Products and Dealer inquiries are welcome.
HiFi Advice Review
TNT Audio Review
DIY-Audio Guide Review
DIY-Audio Guide Review Part 2
Positive Feedback KingRex UD384 USB Dac Review