What's your opinion on this DAC? what would you say a fair price to pay would be?<ul><li><a href="http://cgi.ebay.com/California-Audio-Labs-SIGMA-II-tube-DAC-Telefunken_W0QQitemZ320167764417QQihZ011QQcategory Z14978QQssPageNameZWDVWQQrdZ1QQcmdZViewItem">Link to Ebay</a></li></ul>

It's about seven years old now. For around $400 you can get a really nice tube DAC from China. Lite Audio for example. They use quality components throughout and sound very smooth and tonally accurate with a good transport.