I was going to say that a 10 year old kid doesn't need a dac, but then again, I remember being enthralled by my uncle's JBL Paragon/Mac system when I was no older than that. If you have USB, I think the Audioengine is a really nice little piece. No menus, just a volume knob and an on/off switch. Sounds amazingly better than the computer jack.
Audio for kids
My kids have started using their tablets (in this case Kindle Fire) for everything, including music. Ordinarily I wouldn't get into their business (at least, this business), but since they've started to discover that Dad has some good tunes, I think they should be able to hear them on at least decent gear. Headphones I've got covered, but I'd like recommendations on headphone amps or amp/DAC combinations for pre-teens.