First I tried the Wolfson Pie Audio Card.
But it does not work well:
Only for Raspberry Pi A or Raspberry Pi B, not for Raspberry Pi A+, B+ and 2B
Then I bought a USB soundcard, HiRes USB-DAC SABRE 24/96 mit ES9023. It can ordered from Amazon
A driver to this adapter is in the Raspbian kernel. It is detected with lsusb:
Bus 001 Device 004: ID 1852:7022 GYROCOM C&C Co., LTD
To play music, you have to add some additional parameter to command line programs:
Important is the -D hw:0,1 Device
aplay -D hw:1,0 a.wav
Similar device parameter for mpg123
mpg123 -a hw:1,0 a.mp3
To give the volume percentage to 65 percent you have to use following command
amixer -c 1 sset 'PCM' 65%