For a budget streamer, the WIIM Mini is an easy choice. It is currently $89 usd on Amazon and sometimes goes on sale for even less. Works great and sounds good when using toslink out to a decent DAC. I've used one since they were first introduced a few years ago. Just recently replaced it with a WIIM Ultra.
Streaming recommendations
I am looking to add a streamer to my home system. I want to connect it to my Emotiva ERC-4 via the TOSlink. I would control the device via my Fire tablet or iPad 3 (both are pretty good with my Visio Smart TVs.) or my android phone. What is a good unit that is budget friendly?