Audio Technica combines high-end headphones with digital-to-analog technology with the ATH-D900USB, a set of cans with a 24-bit DAC built into the left ear cup.
Component-wise the headphones are identical to the ATH-D900 audiophile-grade headphones, with 53mm drivers and Burr-Brown amplifiers-- except for the DAC, and a mini USB input (with detachable USB cable) for use with PCs.
A 3.5mm jack allows use as traditional analog headphones.
The ATH-D9000USB should hit the market sometime during 2014.