Manufacturer's catalog listing http://www.m2tech.biz/it/evo.html
Converts USB to several digital formats, including SPDIF. Works and sounds great. Very economical way to interface your computer to a DAC. I no longer need it with my current setup.
This unit does not include a power supply, but uses a standard 7-11v wall wart. Note that M2Tech does not have drivers for Mac beyond 10.10 Yosemite. I understand the Windows drivers should work for all recent versions of Windows, but I have not tried myself.