It seems that LINE OUT jack is being amped, I keep having the same volume both in headphone jack and line out and I CAN CONTROL VOLUME in rockbox.
Am I right? I somewhat can't understand this.
Yes, you are correct. Some clarification here:
http://forums.rockbox.org/index.php?topic=6074.0How can I use OPTICAL OUT with a USB PORTABLE DAC?
Is there a convertor to do that?
I'm not sure what you are trying to do here.
If you have a player with an optical out (H120, H140, not sure about H100/H115) and your external DAC has an optical in, then yes. No converter is required.
I'm struggling to think of what other
digital input standard your DAC might have, but if it's not optical, then I guess you would need some sort of a converter. I don't know if anything is available, though...