The Ideon Audio Absolute Epsilon DAC: probably the best sounding such device in the world today.
An Absolute revelation: connecting the listener with the musical event
The Absolute encapsulates what is the state of the art in digital conversion, re-clocking, signal regeneration, internal and noise elimination, linear & non-linear distortion elimination, modular board isolation, and extreme components quality not often available elsewhere. The Absolute DAC transports you to the musical event itself
See the review in The Absolute Sound by Andy Quint Review in High Fidelity