^^ Both are pure amps.
@OP - I have tried a Fiio E10 and it was pretty good. Its not as good as the $149 Music Streamer II (pure DAC) but it has a smoother midrange and it can drive any headphone you throw at it without any problem. It costs just $80 including shipping so its pretty well priced. Another good DAC+AMP that I have heard is the Audinst MX-1 which retails for around $179 so its just outside your budget but the advantage of the Audinst is a more powerful headphone amp and also it has twin headphone outs so a friend can also listen in at the same time.