Toslink to SPDIF RCA digital converter


Suppose you had a transport that only had a Toslink out (and a transport that you were loath to get rid). And suppose you had a DAC that only had a digital RCA (SPDIF) in. I know there are converters such as the one listed below, which allow for a change in socket type, but is there on that was considered audiophile quality and did not “color” or degrade the signal in any way.
http://www.ramelectronics.net/html/audio_toslink_adapters.html
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Monarchy audio DIP provides de-jittering and conversion of format, and can be had for as little as $100 used.
I have one and it works quite well in my modest system.
I have two units that do the same. The first is a Theta Timebase Linque Conditioner that is both a jitter reducer as well as converts toslink to SPIDF. It has an optical and SPIDIF input and SPIDIF only output. It runs used from $130-$250. The second is the Genesis Digital Lens which is an entirely different animal. I won't go into explanations except that it reclocks and eliminates transport jitter. It also has multiple input and output types. I love the lens and it improved my system greatly. Do a search on Agon for any of these units for more detailed analysis.

Good hunting
If you want a cheap option, look at the M-Audio C02. Bidirectional conversion with two in, two out. I used to use one for conversion of signals from my PS2 and XBox.