Inexpensive Flac player for separates system?

I'm after the cheapest way to decode a flac stream with following criteria;
- Transport from UPnP (DNLA) NAS using either WiFi or Cat5 networking
- Toslink digital out for using existing HiFi DAC.
- Low power consuption (eg just few Watts - it's just a decoder anyway).

There seems a real lack of Flac players that are cheap and HiFi separates
integratable like current-day CD players.  All solutions I've seen are
either expensive boutique heavy-weights or portable devices.

Squeezebox doesn't count for me - requires PC to be on, thus breaking rule 3
above as a few-hundred Watt music player system (pretty irresponsible
solution if you ask me in these times).

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