The Marantz HD-DAC1 is a stylish compact DAC and headphone amp that comes with USB and analog 3.5mm in. Though it does not have the best specs when it comes to audio decoding capabilities, it's a great sounding device.
AudioQuest DragonFly Cobalt
DragonFly Cobalt, our new flagship DAC, takes what music lovers around the world have come to expect from the multi-award-winning DragonFly family—naturally beautiful, seductive sound—and strips away fuzz and fog that weren't even noticeable until Cobalt removed them.
24 bit / 192 kHz
24 bit / 96 kHz
Cirrus Logic CS4398
ESS ES9038Q2M 32 bit with minimum-phase slow roll-off filter for more natural sound
mansr, Audiophile Style
As the poor distortion figures of the Cobalt show, even a high-end chip can be compromised by the specifics of the implementation.