When you say "dac", I presume you mean a Digital to Analogue Converter? This is for playback only. If you want to record aswell you need an Analogue to Digital Converter. A device that does both of these is an Audio Interface.
Which is the best depends on what you are trying to do and how much you are willing to spend. The link below has details on 25 Audio Interfaces ranging from cheap to expensive.
Hopefully the link works.
Best of luck