$10 · Fiio Daishan DO3 DAC (24/192)

This incredible little DAC sends output up to 24 bit/192 kHz! -For Multimedia Setups -S/PDIF Coaxial or Optical Input -Stereo RCA Audio Output -Use with WLAN Headphones Sound is excellent, size is small enough it could be used as a portable DAC (if you can power it with USB). Improves the sound of TV, A/V receivers, DVD/CD players, and computers and phones. Includes: - DAC - mini USB to USB power cable