Hidizs MS2 is a sub $100 In-Ear model

Great DAC and Head-Amp combo on a budget

CTM CE320 is a triple driver in-ear with bassy sound signature.

EarMen Sparrow is a truly portable DAC dongle with both single-ended and balanced outputs.

Loxjie D10 is a DAC/headphone amp combo in a oddly shaped box. It has 3 types of digital inputs, volume control, line-out and headphone out. - Sabre ESS 9038Q2M DAC chio - Supported formats: PCM up to 32bit/768kHz, DSD up to DSD512 - Inputs: USB, coaxial and optical - The second-generation XMOS...

DAC and Preamp with both digital and analog inputs, and tone controls.

Schiit Modi 3 is a DAC costing $99 in US. It uses AKM DAC chip and offers all usual inputs. USB, Optical and Coaxial input Supports up to 24/192 via all inputs AKM AK4113 DAC chip DAC only, no volume control or dedicated headphone output Powered by 5V from USB

Budget friendly DAC costing below $100 with AKM chip