The Behringer SRC2496 has got to be the best value DAC around. Mine cost £99 delivered. Not only is it a good value DAC that upsamples (if you wish it to) it is also an 24/96 Analog to Digital converter.
I’ve started to experiment with digitally recording vinyl. Absolutely fascinating. I’d always assumed that digitally recording vinyl would bring the worst of both worlds but it works. And it works well.
The sound quality is absolutely remarkable for the price. Well worth shoping around on this. It’s going to be very difficult to get a demo before purchase so you may have to take a chance.