I use the Beresford Caiman so I can tell you about it. Haven't listened to the D1 or the FUN so can't comment about those

easantosh & vaibhav.gadade own the D1 so they might be able to help there. I'm not sure if anybody on the forum owns a FUN.
The Caiman and the D1 are in about the same price class landed in India. You probably know that the D1 is available from Pristine Note (with the superior GE NOS tube) for about 13.5K
eBay India: Maverick Audio Tube Magic D1 DAC Head Amp +GE NOS Tube (item 260669363756 end time 26-Oct-2010 05:09:49 IST)
The Caiman cost me about 14K (for just the Caiman -- I'd ordered cables from them also) landed in India about a month back. Not sure about the FUN.
The Caiman is a very nice sounding unit. I use it to play CDs on my mass-market Philips DVD player and to play FLACs on my WDTV. I mostly use it for HP listening. The Caiman gives you a nicely detailed yet mostly warm sound signature. The bass is nice and defined, but lacks heft -- you kinda get used to it after a while. The soundstage improved quite a bit (as against listening to the DVD player with no Caiman). I bought the Caiman for the ability to give my DVD player a boost in sound quality, to play FLACs and to use it as a HP amp. Also to use it with a future HTPC project. Everything else was a bonus to me. I've burned the Caiman in for about 215 hours now and I like how it sounds. I'm quite happy with the purchase. The only thing I'd have liked in addition to all this is an analogue input or line-in.
The D1 has the advantage that it has a line-in input as well as an analogue input. The Caiman does not have these features. The D1 also has a tube stage, so if you like the tube-flavour, that is a definite bonus. I also personally like the looks of the D1 better (I'm a sucker for polished aluminium)

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The Caiman has two coaxial inputs (in addition to the optical and USB inputs). The D1 has just one Coaxial input (in addition to the analogue, optical and USB inputs). I mention this as two coaxial inputs will help you run a PC as well as a DVD player at the same time. (The USB input of both these DACs are supposed to be not as good as the coaxial input.) This was an important factor for me.
The HP amp of the D1 is also supposed to be quite powerful, more powerful than the Caiman. Some people do not like the stepped volume control of the D1. The Caiman has a class-A HP amp. I'm not completely sure of this, but I think the D1 has class-AB HP amp.
The FUN also has analogue inputs (RCA pair) which the Caiman does not have. I don't know a whole lot more about the FUN, sorry
Hope this helped. To me, half the fun in buying gear is the search and research. Have fun
EDIT: Looks like easantosh has already answered
