NEW Dac recommendation please

Hi

My sansa clip just died and i am in need of a new player. sorry i havent been up to date with the best players and such.

my only requirements are a nice sounding player, memory is not a problem (atleast 8gb though), small and durable (i use it to workout), relatively cheap (but feel free to recommend any and all other expensive players IF IT IS WORTH IT).

thanks

PS, i am pairing these with Head-Direct RE0 headphones if it matters

EDIT: sorry for the DAC in the title. see i been out of the scene lately with electronics. I meant "music Player"