TheDecameron
Unicorns fart glitter.
TheDecameron; I used to have a Dacmagic; I now own a DAC1 HDR. The Dacmagic is good for the money, but there is just no comparison in terms of sound quality - the HDR is in a completely different league. I'm using mine straight into some active ATC 100 ASLs. It doesn't have an Async USB input as such - the design is based around an ASRC which uses asynchronous resampling on all of the inputs - coax, tos and USB. There are several technical papers on their site which explain the virtues of this.
thanks Andy for hitting this one on the head