Check out the device mentioned @ PS3SACD.com, here's a cut and paste:
iBasso Audio HDP-R10. It supports a pretty wide range of audio formats: DSD (DSF), FLAC, ALAC, AIFF, AAC, WAV, WMA, OGG, APE, MP3 and PCM up to 24-bit/192kHz. It's based on ESS Technology's 32-bit SABRE32 Reference audio DAC ES9018. It features a USB port, an SDHC-compatible micro SD card slot as well as 64GB flash memory built-in, both 6.3 and 3.5mm headphone jacks and runs on Android OS.
AV Watch writes the player will (after some delay) be released this summer. No price is mentioned.