The K5PRO is a compact, desktop DAC/headphone amp combo by FiiO. It features the leading AK4493 DAC chip with a wide variety of inputs and outputs to create a great value proposition.
The FiiO K5PRO is built out of an all aluminum body to give it a premium, weighted feel. In addition, it features indicator LEDs to show which sample rate is being fed to the DAC and two front gain and input switches.
In that regard, and in the context of a budget product that is designed reasonably well, I am going to recommend the Fiio K5 Pro.
32 bit / 768 kHz