I would go with the following: FiiO X1 High Resolution Digital Lossless Media Player
Professional quality Texas Instrument PCM5142 DAC and Intersil ISL28291 OP amp
Bright and easy to read 2" color LCD display. Custom user interface with color themes
Durable lightweight aluminum chassis, metallic buttons with concentric grooves, scroll wheel of textured rubber
Internal 1700mAh battery for over 12 hours of use on a full charge. Charges through micro USB port
MicroSD slot that supports SDXC cards, currently up to 128GB, large enough to hold your entire music library
Not too bad @ 79.99 on Amazon with prime shipping available.
The step up from that is the X3-II
Native DSD Support
All new digital audio architecture means the new X3 can now handle DSD decoding natively, giving listeners access to this highly regarded digital audio format. Of course, the X3 also supports all of the popular lossless formats in your music library, including WAV, FLAC, APE, WMA, ALAC, and AIFF.
Dual Crystal Oscillators
The X3 makes use of two crystal oscillators, one each for the 44.1kHz and 48kHz frequency multiples. This no-compromise design ensures the lowest jitter and highest precision for playback of music at all sample rates, eliminating all conversion artifacts.
Utilizing the Cirrus Logic CS4398 DAC coupled with our painstakingly tuned low-pass filter, the X3 realizes extremely low noise and phase distortion. The X3's analog circuitry utilizes premium tantalum capacitors with minimal internal resistance for the best uncolored sound signature.
Again, takes up to an 128gb MicroSD card
@ 169.99 prime available, but only 3 available currently (as of this posting).