How about $129?
http://www.musiciansfriend.com/product/Behringer-SRC2496-ULTRAMATCH-PRO-Converter?sku=182480&src=3WWRWXGB&ZYXSEM=0
It has optical, coaxial and XLR digital inputs and a front panel switch to select between them.
It has a DAC (and also an ADC) that is good sounding in my opinion. And you get a headphone output as well.
It does not have a volume control so it would be best used upstream of a preamp/receiver with it's own volume control.
No audible noise or distortion that I can detect. I was surprised how clean and quiet the output is.
I have one of these and it's a steal for the price. I'm running it into a DEQ2496 for equalization (actually I use the DEQ 2496 for the DAC but both the SRC and DEQ have the same DAC).
http://www.musiciansfriend.com/product/Behringer-SRC2496-ULTRAMATCH-PRO-Converter?sku=182480&src=3WWRWXGB&ZYXSEM=0
It has optical, coaxial and XLR digital inputs and a front panel switch to select between them.
It has a DAC (and also an ADC) that is good sounding in my opinion. And you get a headphone output as well.
It does not have a volume control so it would be best used upstream of a preamp/receiver with it's own volume control.
No audible noise or distortion that I can detect. I was surprised how clean and quiet the output is.
I have one of these and it's a steal for the price. I'm running it into a DEQ2496 for equalization (actually I use the DEQ 2496 for the DAC but both the SRC and DEQ have the same DAC).