I am looking to buy a cheap portable setup for headphone/iem listening. Of course, I have SHP9500s and QKZvk4s, in addition to a few other budget items. However, I want an android-free setup for less than the price of any decent DAP. I will probably get a $30-$40 headphone amp from Amazon, and need something to provide the signal. Do I need a line-level signal, or will a headphone-out be good enough? Does ASR know of any basic mp3 players (yes, of course I'll be using flac, not lossy) that can provide a decent aux signal for very cheap, or have recommendations for the amp? Alternatively, if any device exists with a digital out for under $25, I could just get a cheap portable DAC and make an under $100 stack. I don't use hi-res or weird formats, 16/44.1 is more than enough, and I don't need to drive anything to 10,000 dbSPL, or use kiloOhm headphones the size of garbage can lids, or anything like that. I don't know too much about audio, but for my needs the end result should probably just need to be ~85db SINAD with a reasonably flat (20-16k Hz +- 5db) response, unless any of you think that will sound sub-par. I may connect the source to my cheap-fi speaker amp too. Thanks!