Lately, I have been doing quite a lot of research into DACs costing less than $200. Based on all the reviews I've read and heard, the one that seems to provide the best bang for the buck is the Schiit Modi 3+. It is a DAC only, and not a headphone amp as many units are. It's priced at $119 on Amazon. Made in USA.
Another one that looks like it would be worth a try is the FX Audio DAC-X6, at around only $60 (which includes a headphone amp). Made in China.
If you want UK made, Cambridge Audio has a very good reputation, but the DACmagic 100 is $200 (~£150). Probably the reason for the higher price is because it has so many input options and sampling rate choices - more than the average B2 user would need.