Also, a 1/4 in plug is a plus, but not required.

Also, do I need an amp, or can I just get a DAC and get good sound quality? If a standalone DAC at $140 can get me better sound quality than a DAC/Amp can at $140, that's what I'll go for.

I'm trying to get the best sound quality from my crap netbook and my ATH-M40fs headphones. I'm not looking to upgrade my netbook (because I can't) or my headphones, but can anyone provide the best USB DAC/Amp in my price range? I've heard a lot about the fiio 17 and ODAC, but I would like some...