Since you mention that you have "little money", I recommend looking for a Benchmark DAC1. When introduced, they sold for $995 but today you can find them for a few hundred dollars. I saw one the other day on Craigslist for $200. And yes, it does have a volume control.
If you can go to $2K, you have a multitude to choose from. Just type DAC in the "Search Discussions" on this forum and you will find a ton of recommendations.
If you can go to $2K, you have a multitude to choose from. Just type DAC in the "Search Discussions" on this forum and you will find a ton of recommendations.