Colorfly C10 32GB Lossless Hifi Player $156.10 (US $109.99) @ Tomtop
I have been searching for a good digital music player and found this. It has some good reviews and internal hardware but less popular because of RRP, but at this price it’s a steal. This competes with FiiO X3 Mark III and the Shanling M3s, which are of much higher price now. Build looks impressive too.
Some pics here
After software update it can be used as a USB-DAC
The price in AUD on website seems to be cheaper than paying in USD.