M2Tech Hiface 24/192 USB to S/PDIF (RCA). Incredible sound for the price. Change in system configuration means I no longer need this USB to S/PDIF converter. No box and I am not the original owner, hence it is priced to sell. There are a few fine scratches in the white plastic, so I have conservatively rated it a 7/10, even though there is absolutely no impact on performance. First $125 takes it, with no charge for paypal or shipping in the US. You can email me at email@example.com if you have questions since the new audiogon system is a bit cumbersome.