SPDIF to USB converter???

The USB input is 16/48 only which defeats the purpose of feeding it hi-res formats.

The UA-1D appears to be discontinued, but there's a UA-1D on ebay with a Buy-It-Now at $50 and topdjgear.com appears to have them NOS for $90.
Disclosure: never tried one and I'm not the seller.

Even if the UA-1D can convert in the spdif to usb direction (which I'm not 100% certain of, after looking at its somewhat ambiguous description), I still don't think it would work for Karel's purposes.

In the computer interface application it would work by acting as a "guest" or "slave" of the computer's usb "host" controller. But the usb port of a usb-compatible dac is designed to also act as a guest (again with a computer or computer-like device providing the host controller function). So by connecting this converter to a dac via usb, no host controller would be present and the link would not work.

Regards,
-- Al

Much appreciate everyone's input, it confirms what I had feared. Anyway, I'll keep the UA-1D in mind; depending on whether I'll find a good price for a decent DAC, I may go for an experiment with it.

Thanks again, guys!
Karel

Al, our last two responses crossed. Seems like the UA-1D is out after all, then.