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Hello!  I'm fairly new to the quality audio way of life, and I'm looking for a new portable device to replace my current (PSP Go).  The equipment I'll be using it with are going to be the Fiio E17 DAC/Amp and my Grado SR80i's (that will have mahogany cups soon).  I'm looking in the $200-300 range.  It must be able to play .flac files, preferably at 24B, as that is the file type I'm looking to replace my whole music library with. 

I went with the E17 because my laptops need a boost, and Fiio was recommended to me as one of the best USB DAC's.  Would their X3 player be the best for an audio player as well?  What else should I be looking for to get good quality sound at that price range?


Thank you in advance!