If you are wanting to go USB to coax S/PDIF, why not just do only that? The M-Audio Transit or the Edirol boards can be modded to give you virtually jitter-free digital out. Either one can also be installed inside a DAC, eliminating the S/PDIF cable.
I use one of these modified converters with my laptop and Foobar for playback. Foobar and the driver work together to upsample to 24/96. If your DAC can handle this, it is significantly better than the best transport on the market, not "just as good". It is even better than using a DAC to do the upsampling. I have compared 16/44.1 .wav playback to iTunes playback (also can do this) and the 24/96 upsampled by the computer. iTunes is definitely better than 44.1 .wav, but the 24/96 is even better. Forget about "bit-perfect" 44.1. Go with the 24/96 or iTunes and make sure that the converter and DAC supports these.
Steve N.
Empirical Audio
Manufacturer
I use one of these modified converters with my laptop and Foobar for playback. Foobar and the driver work together to upsample to 24/96. If your DAC can handle this, it is significantly better than the best transport on the market, not "just as good". It is even better than using a DAC to do the upsampling. I have compared 16/44.1 .wav playback to iTunes playback (also can do this) and the 24/96 upsampled by the computer. iTunes is definitely better than 44.1 .wav, but the 24/96 is even better. Forget about "bit-perfect" 44.1. Go with the 24/96 or iTunes and make sure that the converter and DAC supports these.
Steve N.
Empirical Audio
Manufacturer