Dr Oetker said:
Hello, I plan to use my new TV with Hard drive attached to play my music so need a DAC to connect Digital Audio Out (Optical) to my Roksan Kandy amp, I only have £150 to spend, what should I get?!
I would recommend a Beresford DAC ...
http://www.homehifi.co.uk/products/TC-7530DC.html
It costs a little more than your budget (£149 + VAT) but it also offers a good quality headphone amp (for digital sources plugged into it).
It has two co-ax and two optical inputs so leaves a bit of scope for connecting other devices.
I used an older version of the latest Beresford (with TV sound from an optical digital output) for a couple of years and it sounded far better than using just the analogue connections from the television (or Panasonic DVD/Freeview/recorder in my case back then).
[EDIT] I have just noticed that Beresford offer their DAC in both silver and black finishes. So, presumably, you can get one to match the rest of your kit...
http://www.homehifi.co.uk/PP/Digital_Audio_1.html