A lot of DAC chips can play a DSD stream. The ESS Sabre 9018, the Wolfson 8741, TI's 1796 etc., are some that I can think of. However, I don't think there are any consumer DACs that have the provision to accept DSD. This is generally moot because I'm not sure there are any consumer audio devices that put out DSD. However, if you want to go DIY, there are options to tap the DSD signals from certain players like the Denon DV series. You can configure the TPA Opus and the Buffalo DAC modules to accept a DSD stream from a modded player like the Denon. You can find more info. on this at the TPA forum...