Cheap and cheerful
This is an oldie but still a goodie. It easily improves upon built in dacs of entry level cd players and dvd players. It soothes with a rich, full-colour sound that is fluid and well-detailed. Tonality and quality is more or less on par with the dacs built into recent (~2010) Denon surround receivers, but a little fuller and more relaxed. Shame it’s so old that it doesn’t have USB inputs!