Not all USB DAC's will work with the Android operating system. I did find an inexpensive DAC that I use with my Samsung GalaxyS3. You can find it at HiFiMeDIY.com
It is SABRE based and sounds really good for something so inexpensive.
He asked about AES or XLR, though. for USB out of my Samsung S4 I use an app called USB Audio Player Pro and into an iFi Nano iDSD, which works well while travelling.
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