Any suggestions for a good entry-level portable DAC? 

Thanks proton  

 I am also looking for a good portable amp/dac combo in the $100-$250 range for my SE535's , which I can use with my Iphone/Ipod and also with my pc, instead of the ****ty stock  pc soundcard.  I understand that you get what you pay for.  And that a $200 combo may not compare with the $395...