Best value DAC/Amp for an iPod?

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Rupert

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I want to start using my old 5.5th-Gen iPod Video at work, because it looks as if listening to music from the hard drive is not going to be possible anymore. My plan is to get a FiiO Line-Out Dock Cable (L1 or L3, not sure which is better yet) to connect the iPod to the headphone amp part of whatever device I buy.  However, if the device can get the straight digital signal* out of the iPod, that wins first prize. 

It would be nice, but not essential, for the device to have USB-in so I can also use it as a DAC/amp when I plug it into a computer.

It would also be nice, but not essential, for the DAC to handle 24-bit audio rather than just 16-bit.

So, bearing in mind all the above, what is the best value headphone DAC/amp for an old iPod Video? (Note the best value vs "best" ... my budget is limited.)

* PS - I know the Nuforce Icon iDo can get straight digital out of an iDevice, but it only appears to be compatible with the latest iPod Touches, iPhones and iPads ...)
 
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