Digital Amplifier Company makes a very good usb-spdif converter. Tommy’s products are first rate, I’m listening to his HS Dac and like what I’m hearing. Had a couple of different NOS Dacs. One was a tricked out AN Kits 2.1b Sig loaded up with Black Gates, AN Sliver coupling caps, real AN IV transformers, 2w AN Tantalum resistors, with AN silver hookup wire, and excellent now tubes from Andy at Vintage Tube Services. Best dac I have ever listened to unfortunately I had to unload it back in 2010 when the economy went bad...Effing bankers!