Alancohen, thank you for the link. I am, however, looking for objective tests on devices re accurate reproduction of source material.

I have concerns with subjective reviews which factor in a reviewers biases and are based on systems that are dissimilar to mine. There are just too many differing subjective opinions available to get a clear picture. Ultimately an audition is required but choosing what to audition is not made easy by the wide range of DACs available and very little audio performance data.

Consider this sort of test finding on a more expensive product: NwAvGuy: NuForce uDAC-2 Drama - a lot of reading but worthwhile.

I hope the DAC that you mentioned in your OP challenges the much higher priced products. It is hard to see real value in DACs that cost 100 times the price of the UCA202 when you consider that the technology is mature and the components and manufacturing are not expensive.