A newly released iteration of the DAC-X6, this DAC/amp from Dilvpoetry shines in the sub-100 category.
Headphone amplifier chipsets: N5532+TPA6120
It uses the highly regarded CS8416+AK4452+JRC5532 in its DAC chipset, along with the OPA2134 opamp, and supports files up to 16 bit/192 kHz and 24 bit/96 kHz.
Compact and adaptable, it's ideal as a desktop unit for sending a signal out to PC speakers, or for use as a powerful headphone amp.
On the back panel, you'll find inputs for USB, optical, and coaxial, plus an RCA signal output. On the front, there's a stepped attenuator for super-smooth control over your music's volume.