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If you can wait a few weeks I would suggested the ODAC (http://nwavguy.blogspot.com/) which is essentially a VERY high quality USB soundcard will come out for right around $100. The performance of this is supposed to be along the lines of the very finest audio equipment- 24 bit encoding, 192khz sample rate, completely flat, noiseless response with insanely low noise. If it does what it's supposed to do- and this guy's record suggests that it will exceed his goal specs- you could hardly do better at any price. I have one of his headphones amplifiers (which is also less than $100 when I bought it) and it's completely amazing. The ODAC will also be driverless (none required, works with any OS/any version), portable and super efficient.
Well he (Nwavguy) said at best it will be mid-may. And, if the OP doesn't plan on listening to FLAC all the time nor plan on using headphones, the ODAC won't make any sense for him.
To the OP: What exactly are you looking for? Are you going to be using speakers? Headphones?
Cheers,
Actually, It would. I enjoy FLAC and use a pair of ATH-M50 headphones.
Asus Xonar series.
The DG is decent and cheap. I went all out and got the Essnce STX though to support 600 Ohm headphones ;-)
Do you actually have a set of headphones with over 50ohms of resistance? I'm starting to think anything above 200 is crazy. Even studio monitors I have seem never have anything near 600.