Months back, I auditioned Lite's product, the DAC-60. It made beautiful music in a modest system. However I think there was a slight veil to its sound. The music didn't come through the way it should. Not sure the output is tube, but they did sounded a bit "tubey". May be it's the accompanying electronics (couldn't remember what, but it was tube), or the Harbeth speakers?
Lite Audio from China is now back with its flagship product the DAC-83. Looks well-built.
The DAC-83 is housed in a monolithic black aluminium box. Four Burr-Brown PCM1704K running a fully balanced circuit. FET pure class A no-negative-feedback output. Accept up to 24-bit 96khz then de-jittered and up-sampled to 24/192. One each of AES/EBU, RCA and Toslink SPDIF. Balanced XLR and RCA outputs. Claimed dynamic range of over 133dB. Power supply is housed in a separated isolated unit.
All this for only US$1098
Also available is the matching LT- One top-loading, up-sampling CD transport (Pacific Valve & Electric Co, the US importer, call this model Lite Audio CD 21 for some reasons). Providing a second set of up-sampled 24/96 output. Mechanics from Sony pro series.
High quality R-core transformer. Fan shaped disc clamp for extra stability. I2S output included, and it's only US$598!
Did I mentioned there's a high quality digital cable thrown in?