I type in something similar in google, and head-fi pops up. So i'm here, and after searching headfi a-bit, the op's question don't have an answer.
A bog standard pc audio setup looks like 'music on hard drive>pc media player and usb out>dac>amp>headphones'
I just was looking for a sub £150 small piece of equipment that replaces the 'pc media player and usb out' from the above. Just a magical device that takes out the pc from the equation. I don't give a monkey's about other functions of this device- and would prefer if it didn't have any.
The best I could do is use my smallish netbook- installed with the most power/heat efficient ssd around- to get a result (rumor had it that the upcoming fiio x3 would have such a feature but no)
Is it just me and a few other headfiers who want for such a thing?
I can't find any old i-rivers, and i'd rather spend on headphones than £500 for a device that for me only would be used for its digital audio out via usb.