please recommend a <$100 USB portable dac

[Dictatormax 0]

i am asking this on behalf of a friend. i need a recommendation of a <$100 USB portable dac (i don't mind if there is +amp ) more importantly is that this friend of mine is eyeing Sound Blaster X-Fi Surround 5.1 sound card. he is planning to buy it at the IT show. so this thread will most likely be relevant for this 2 days. he will be using it with the laptop(hence portable). he was saying the headphone out (direct) was real bad. he need to be able to listen at least good layering of music. As i am not into portable dac or amp,i am asking for Help Any Wise man want to help?

 

i am thinking of ibasso's T3. the "40% off iBasso P3 and D3 for the month of March!" look interesting . i may need to ask him to push up budget abit i think.

 

Off to you all.

Edited March 13, 2010 by Dictatormax