I just bought a Cakewalk UA-1G, which is made by Roland. It has analog and mini optical inputs, and a USB and mini optical output. It also has an input volume control. It does up to 96khz. It came with their own software, but I've been using Audacity because I can't figure out the Cakewalk software. Audacity had a little bit of a learning curve, but after the 3rd or 4th try I got everything figured out.
I've been recording at 96/24 (DVD Audio standard) and Redbook 44.1/16. I don't have a way to play the 96/24 (need a new DAC to do that), but I'd like to have them when I get a capable DAC.
The 44.1/16 results are great to my ears. I compared my 180 gm vinyl recorded versions of Nirvana's Nevermind and In Utero to the CD versions, and it sounded noticably better to my ears. Others did as well.
For a little less than $100, you can't go wrong IMO. I can finally buy new stuff on vinyl and not worry about buying it on CD too. They make more expensive versions of it, but my reaearch lead me to believe the extra features on the more expensive models was stuff that I would never use and had no bearing on my overall sound - sound effects, pitch change, etc.
JR