BuyDig via eBay offers the FiiO E17 USB DAC Headphone Amplifier for $94.99 with free shipping. That's $2 under our mention from four days ago and the lowest total price we've seen. (It's a current low by $43.) It features an OLED display, mini USB connectivity, 3.5mm and S/PDIF inputs, gain controls, balance controls, and tone controls.