If you are going to be listening with just headphones then a combined DAC and headphone amp is a good solution.
In the next couple of weeks we will be getting inital stock of
iBasso D2 headphone amp & DAC and the rest of the iBasso range.
The iBasso D3 model in addition has a line out socket, enabling you to pass the signal onto an amplifier for speakers.
By all accounts the iBasso headphone amps sound very nice and we will be posting some opinions on the
HiFi Headphones blog and here on the forum as soon as we get chance to have a proper listen.
We'll also be give the press in the UK (What HiFi, Stuff, CNET.co.uk and TrustedReviews among others) the opportunity to review the iBasso range, so you will be hearing more about iBasso in the coming months.