Astell & Kern have just released the new Astell & Kern AK Jr portable music player. This brings the cost of down compared to their higher end units and allows a more affordable enriched audio experince. The AK Jr really is a great start to anyones audiophile journey. It includes 64GB on board memory with the ability to increase that by another 64GB via a microSD card. It plays a wide range of audio formats including WAV, FLAC, WMA, MP3, OGG, APE(Normal, High, Fast), AAC, ALAC, AIFF, DFF, DSF. It uses a single Wolfson DAC. It's capable of 24bit / 192kHz throughput.
If you want to use it as a USB DAC it can even do that too. Great starting price and you can see more on the AK Jr here.