I'm looking for a cheap (semi-)portable DAC combined with headphone amp. It needs to have digital in (optical SPDIF). USB is welcome too, but digital in is more important.
FiiO E17 si quite well reviewed and I'm considering it, but now I found Audiotrak Maya U5.
An obvious advantage of the FiiO is the integrated battery and support up to 192 kHz, while Maya supports only 48 kHz but also surround sound, which may come handy. And most importantly is less than half the price. Value/Price ratio is very important to me so Maya has an edge unless it's really much worse than the E17.
Any idea how these two compare? Or can anyone compare the Maya to something? I've found two reviews here on head-fi saying it's pretty good, but without any comparison. I want the new device to be significantly better than the iPod Touch 4G or Sansa Clip+/RB.