SMSL has launched a "balanced" DAC, SU-9 recently.
The specs are extremely promising so are the reviews.
Price is $439.99.
Guess this one is the cheapest one available with the specs.
Further detail can be found here -
	
	
		
			
				
					
						
					
				
			
			
				
					
						
							
						
					
					shenzhenaudio.com
				
			
		
	
	
		
			
		
		
	
				
			The specs are extremely promising so are the reviews.
Price is $439.99.
Guess this one is the cheapest one available with the specs.
Further detail can be found here -
					
				S.M.S.L SU9 ES9038PRO Digital to Analog Convertor (DAC)
Features: Support MQA full decoding: Clean up the recording When the analog sound is converted to a digital signal,time blurring will occur,blurring transient
				
						
					
					shenzhenaudio.com