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"We don't see too many USB-to-S/PDIF converters 'round these parts. Really, who but the most insane audiophile (the type who thinks they can discern frequencies well outside the human range) actually needs one -- especially when they can cost as much as a new laptop? But then again, insane audiophiles (as well as, quite frankly, the plain ol' insane) do read this space, so we'd be remiss if we didn't mention that an outfit called Audiophilleo has put together something called, oddly enough, the Audiophilleo 1 Advanced USB to S/PDIF Transport. Even gadget blog editors who still listen to their old Big Audio Dynamite cassettes can appreciate something as feature-packed as this: not only does it handle up to 192KHz / 24bit audio (with drivers for Windows, OS X, and Linux), but the manufacturer developed its own USB firmware and output stage hardware (in this instance, it looks like \"off the shelf\" just didn't cut it). This thing even has a JitterSimulator, so you can, you know, make sure Jitter is being eliminated. Or simulated. Or something. Sounds awesome, right? Is it $900 of awesome? We'll let you decide that for yourself."^^<http://www.w3.org/2001/XMLSchema#string>
<http://www.engadget.com/2010/04/29/audiophilleo-1-usb-audio-to-s-pdif-converter-is-really-high-end/>