Look at this on eBay:
Fiio E17 USB DAC Headphone Amplifier Brand New!
$119 was the counter offer they sent me and that's $20 cheaper than anywhere else that I could find
Actually, just a week back Sonic Electronix had it for $105.00.
Edit: Link to more information: http://reviews.cnet.com/marketplace/2740-6468_7-119332.html (Might be a dead deal now, though)
Edited by wje - 1/21/13 at 10:08am