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If anyone is looking for a low cost, open source, high quality Headphone amp + DAC combo which rivals gear costing 16 times as much, take a look at NwAvGuys stuff.

Headphone amp: http://nwavguy.blogspot.com/2011/08/o2-details.html#resource...

DAC: http://nwavguy.blogspot.com/2012/04/odac-released.html