Cheap DAC  £50-£100, Have you ever considered using a Minidisc Deck as a DAC?Thought I would post this as a few guys here are interested in DACs and namely using cheap ones to improve anlg outputs or hooking up multiple digital sources. A few of us (thinking here Neil NSherin) have experimented with using the DA stage in our MD decks I did it years ago with my first Sony deck a MDS-510, when you consider how cheaply you can pick up these MD decks on Ebay (I landed a MDS-JB920 with40 MD discs for £65) ie £50-100 the scenarios as using them as a DAC becomes a no brainer.First how does it work? : very simply you feed a digital signal to the MD deck (in my case I use a Toslink SPDIF output from my Dell PC & a Pioneer 717 DVD Coaxial output), to use the MD deck as a DAC you simply dont insert a disc, ie tray empty and hit the record button, this then turns the MD deck into DA mode, ie Digital to Analogue mode, then run a set of ICs from the MD loop outputs to your amp (just like a DAC hook up here guys). If you have multiple sources attached you simply toggle digital input to your source. You can also use the deck as a DAC with a MD disc in the deck but it will be primed ready for recording.How does it sound ? : In a word  fantastic, as good as any DAC I have owned for accepting a digital input and creating a listenable stereo feed to my amp. I see a lot of nods given to DACs like the B-DAC in fact I have owned 2 and they sound great granted, but to me the Sony MD deck sounds just as good and offers other fringe benefits (see below).Any other benefits? : Yep, a couple I can think of when hooking up a PC, I recently went onto Youtube to view some Veils material, anyway I quickly checked to see if I could record digitally onto a MD disc, voila yes I could but the digital level from the PC was quite low, I quickly checked to see if I could fiddle with the attenuation level of the digital input from my PC, yes was the answer I could increase volume to level match any recordings. So you also have a control on the level of the digital input coming into the DAC which can be handy. You are also getting one of the most flexible recording formats invented. In fact Sony may have stopped production of MD but many of us will never give up the recording facilities. You also get a ADC, ie you can hook up any anlg device and convert the resultant sound digitally, again handy for listening or recording. (I have recorded for years every Joosl Holland show, but you can see how Freeview, Sky and even DVD-V can be recorded anlg wise to MD discs).Conclusion : Many will scoff at the idea of this, but if you are brave enough to try I reckon you will get a fantastic DAC for the price of a few CDs, it is as bona fide a stereo source in DAC terms than any B-DAC or any other sub £500 DAC on the market. Well worth a try chaps. Esp off a PC source as you get so many fringe benefits included like recording from Youtube and controlling digital levels.For sussing out how many digital inputs a deck has here is a good resource :