I say check out the Grant Fidelity DAC-09 or DAC-11 tube dacs. Both have volume controls. I currently use the DAC-09 with a GE tube in place of the stock one and the sound is quite pleasant.
If you don't like tubes try the Cambridge Audio Dacmagic with the new Pangea P100 power supply. I have that combo in a headphone set-up and I'm really happy with it.
If you don't like tubes try the Cambridge Audio Dacmagic with the new Pangea P100 power supply. I have that combo in a headphone set-up and I'm really happy with it.