SMSL is slowly expanding their line-up of DACs and amps, and one of them, the SD-793II DAC/Amp is currently unlocked at Massdrop for $57 plus $5 flat shipping with a late August shipping estimate.
If you don’t want to wait, a handful of possibly-price-matched marketplace sellers offer it for $65 with the order fulfilled by Amazon, so you get free shipping and if a Prime member, you can have it within a couple of business days (give or take depending on various known and unknown variables). This averages 4.4 out of 5 based on 112 customer reviews and has 80+ questions peer-answered.
This has optical or coaxial digital inputs, but no USB audio input. Check the customer pictures for a sideways picture of the back side (RCA out, Digital inputs).
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