Some CD players can do that.
Yamaha CD-S300 has a front panel USB port,although it's only compatible with WMA & Mp3.
I'm sure there are others that are compatible with other file formats.
IIRC Tascam has some like that,CD-200SB & CD-240 both have USB and the CD-200SB also can accept SD/SDHC cards.
And I believe those can take various file formats beyond just WMA & Mp3.
Not the cheapest options mind you,but they can also be found used quite often.
Then there are options like a Raspberry Pi with a DAC add-on card like the HiFiBerry.
And I'm sure there are portable DACs like that too,but I dont really know that stuff off the top of my head that well.
HTH
Bret P.