[JRace]

I am looking for a DAC, and not your usual HIFI type.

At work we use Blu-tooth audio transmitters to send audio from TV to hearing aids.
As such the quality (being Blu-tooth and TV audio) is not important, instead ease of use, reliability and cost is important. Given the fact that it will be sending the analogue signal to a  <$100 transmitter the cost of the DAC should be lower than $100.

Also this will be a product that is bundled with the transmitter and needs to be a retail product, not DIY.

This product is not needed right now, however many new TV's do not have analogue outputs anymore.

Also, the target market is for 70yr old and up, so simple is king.

Is there even such a device?

[BrassEar]

USB DAC?

http://www.amazon.com/FiiO-E7-Portable-Headphone-Amplifier/dp/B003E6K1VK/ref=wl_it_dp_o?ie=UTF8&coliid=I2ZVJQN3V120ZS&colid=2WR9GOK2FXWTE

[stereocilia]

Late response, but I just noticed your question.  I've never used this but it looks like it will work.

http://www.newegg.com/Product/Product.aspx?Item=N82E16882804040&nm_mc=OTC-Froogle&cm_mmc=OTC-Froogle-_-Home+Electronics+Accessories-_-Gefen-_-82804040

I use an iConnex by iKey-audio as a USB DAC for my computer system which is even cheaper at about $30.