on the cheap

Can't believe how many here gave the OP a hard time about the Ethernet/WiFi connection. I know y'all know what he meant..no physical connection, WiFi. He's looking for the cheapest streaming option for his sister that is obviously no "audiophile", will probably never purchase a hi res streaming service, and no interest in an external DAC that will cost more than the streaming device. Obviously your not going to find a CD storage device, streamer, Bluetooth, DAC for under $200. She probably just needs a Bluetooth device..but since dac is needed as well a WiiM is most likely the best option. 

For your sister with no real HiFi aspirations an $80 WiiM Mini should do the trick. You could go up to the a pro at $150 for a better DAC but also rca outputs instead of the 3.5mm of the Mini. 

@mahler123 true & good points 👍

I like what @lanx0003 pointed out. Pretty nifty budget device for anyone needed something like that

@mahler123 unfortunately no.  Maybe some one has heard of a model with storage in a "budget-ish" range but I can't think of any. Internal storage is normally found on some of the more or most expensive units. The next best thing I guess would be to have a streamer with a  USB port to play your downloaded/stored music files. 

I get what you are saying..it's not a device for me. My thoughts would be if you do a lot of Bluetooth to your stereo from your phone. I personally don't really use Bluetooth for my music listening or use storage devices. All my music is either streamed from Quboz or from TV app's to Dac. My TT is collecting dust on the sides & I've taken my CD player out of the chain. Albums to me have the sound quality & presentation between and beyond the speakers that is the most enjoyable or realistic...but the convenience of streaming is hard to beat for me. I did just turn 50 and haven't always been a fan of digital in general. I've only been streaming for a little over 2 years now.. slowly learning how to improve the sound.