chebby:JohnDuncan:Or a DACMagic........
A DACMagic is almost twice the price of a Beresford (DACmagic = £200 according to WHF review and Beresford is £119 according to their own website) and given that both are 5 star products and the Beresford is out there already - and therefore proven - that is the reason I recommended it.
The key word (to my reading of the OP's post title) was 'budget'.
Yeah but its blue lights are cooler
I still think the DACMagic is a budget DAC (though better made and more versatile than the Beresford, to my mind), but then everybody's ideas of that are different - the OP may consider it too dear for what it does, and be perfectly happy with the Beresford.