[MrDelicious]

See title. Will only be used with IEMs so doesn't have to be all that powerful and with no pot balance issues. Cheap as in max 70€ new or used. Thinking uDac, but more recommendations welcome.

 

[Beyakusenn]

As just an amp, I'd say the Fiio A3, but for a DAC/amp combi, You may think of the Fiio Q1.
Other Fiio products have volume control, but not as a volume pot.

 

[harry501501]

If it's for a laptop then try Cambridge audio DACMAGIC XS 2. Tiny and great sounding DAC/AMP. can be used in two different modes by holding down button.

https://www.amazon.com/Cambridge-Audio-DacMagic-USB-Headphone/dp/B015JESV4S

You also have the trusted FIIO E10k which is a powerful little beast with gain and boost bass