[amimemeami]

I need a USB DAC. I would like to have something I can take back and forth to work. $150 is the most I would possible spend. I reality I would like to keep it below 100. At home I would use it for movies/games/musicl At work I would use it for music. 
 
I am looking at the SMSL fm3 or $69 shipped on massdrop or the Fiio X3 gen 2 for $147 shipped.
 
Was not really looking for DAP, but the thought of having one that does both is nice. 
 
I have Philips SPH9500's and hifiman re-00. 
 
I use Philips at home and hifiman at work. Work computer has super noisy sound card!!

 

[amimemeami]

I am adding the Schitt Fulla 2 to my list. 

 

[Moys]

I just bought the U-Sabre dac/amp for 60€, cheap and effective, only to use with headphone and it supports up to 96Khz and 24 bit.
 
hifimediy has an equivalent in the us I suppose ( same ES9023 dac chip ): http://hifimediy.com/DACs/ready-made-dacs/UX1-dac and if you want a bigger and power supplied version there is this one ( asynchronous  usb as well ) http://hifimediy.com/DACs/ready-made-dacs/usb-dac2
 
Can't recommend it to you because I haven't received it yet. But it has the same specs and it seems really interesting to me, maybe you'll be interested.