good DAC's for under 300?

Unfamilar with the USB equipped models, but the fellas over at Head-fi, the headphone junkies forum, might have an answer for you.
 
You are going to limit your options quite a bit with a need for USB. You can buy an M-audio Transit (among others) to get an optical output from a USB.

The Micr-Dac is probably your best choice with the USB and optical/coax specs at $300.
 
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