To me, a "budget priced" DAC means spending like $50 for one... But that's apparently not the reality unless your buying used. I know past discussions indicate that a DAC isn't really necessary for broadcasting part 15 AM - maybe it's not, I comprehend why some say that nowadays it's basically a redundant unit to use in your broadcast chain, but at the same time I can't help but consider one important.
I just don't really know. Nevertheless, I find this $119 new DAC intriguing:
Topping’s affordable DAC teases impressive versatility and “audiophile quality” sound in a compact, portable package
Promising big performance at a small price
https://www.whathifi.com/hi-fi/dacs/toppings-affordable-dac-teases-impressive-versatility-and-audiophile-quality-sound-in-a-compact-portable-package
The new unit’s digital-to-analogue stage is built around an ES9039Q2M ESS DAC chip.
.... also uses a 16-core XU-316 XMOS chip to handle input-signal processing, aiming to deliver “exceptionally high dynamic range and ultra-low noise” ... The analogue stage features a fully balanced architecture, again designed to lower distortion and improve sonic performance. ... .. supports hi-res PCM files up to 32-bit/384kHz alongside DSD256. In terms of connections, the digital side is covered by a USB-C input as well as an optical input and output, while line outputs include stereo RCA and balanced 4.4mm. For personal listening, 3.5mm and balanced 4.4mm headphone outputs are provided.
..‘Parametric EQ’ system, allowing for control of frequency, gain and bandwidth across ten customisable bands so users can tailor their sound to their needs and preferences.. the aluminium enclosure is robust enough to handle being throw into your bag and taken on your travels.
At the front of the DAC’s body is a multifunction rotary control dial, sitting to the right of a large LED display which shows core vitals such as volume level, file sample rate and input/output selection.
The new Topping DX1 II is available from July in black, white or silver finishes, priced at £119 / $119.