Rein Audio X-DAC with USB Input
USB DACs are hot items now because you can play music from your computer through them and into a set of headphones or to your main hi-fi rig. Some of these DACs only have a USB input, (no S/PDIF inputs) because their main purpose is for use with a computer. Of course, all computers come with audio ciruitry on the motherboard, and if you have a sound card installed in one of the PC card slots, it may very well have an S/PDIF output. However, their quality is often questionable due to the typically low cost of the sound card. Rein Audio, a German manufacturer, makes the X-DAC, which is a 24/192 DAC with both coaxial and Toslink optical S/PDIF inputs, but also, it has a USB input (24/96) to be used with your computer, giving you better sound quality than you would get from your computer's audio circuit.