FiiO D3 Digital to Analog Audio Converter - 192kHz/24bit Optical and Coaxial DAC for $29.95

The FiiO D3 is a quick and easy way to convert digital audio output into high fidelity stereo analog sound. It is ideal for interfacing between modern digital audio/video devices with analog amplifiers or self-powered speakers. The D3 works with any playback source with an optical (Toslink) or coaxial digital audio output.