Cheapest DAC/AMP for headphones

[midnite968]

Seeing as I am still learning about headphones and how to make them sound better, I am looking for a cheap DAC/AMP, preferably under $40, that can drive these AKG 240 headphones http/www.amazon.com/dp/B0001ARCFA/ref=wl_it_dp_o_pC_nS_ttl?_encoding=UTF8&colid=2VNJNDMXSH6EY&coliid=I5N1GT16UMQDF

Also, if anyone has any suggestions for headphones under $100 that are a better alternative, please let me know.

Thank you everyone

 

[americanaudiophile]

Try the guys at www.Headfi.org

 

[midnite968]

Sounds good, thank you