ESI Audio Dr. DAC nano - USB to S/PDIF interface


I'm looking for a USB 2.0 to S/PDIF interface, and I came accross the ESI Audio Dr. DAC nano:
http://www.esi-audio.com/products/drdacnano/

These are my requirements for a computer interface:

(1) connects to a Windows computer (most likely running Windows 7) via USB 2.0. No PCI cards, no firewire... must be USB 2.0.

(2) has bit-perfect S/PDIF (or AES) output. It could be coax, optical, XLR (for AES), whatever kind of connection, it doesn't matter. But it needs to be bit-perfect S/PDIF (or AES).

(3) support for 24 bit / 96 kHz stereo files.

I'm wondering if anyone has any experience with the ESI Audio Dr. DAC nano. I used to own a WaveTerminal 24/96 PCI soundcard made from this company, and was pleased with it. So that's a good starting point, but I'd really like to hear from someone who has used this specific product before I buy one.

Or alternatively, if anyone has any other recommendations for a different product that fits my needs (as outlined above), that would be great to hear as well.

Thanks,
Jason
jasonsobel
Thank you for your response.
One other consideration for me is cost. I am aware of the Bel Canto USB Link, and I'm sure it does the job very well. However, I think it's overpriced (i.e. it costs more than I want to spend on a USB S/PDIF interface). If I could less than $100 for this, that would be great.

Any other thoughts? Or comments on the ESI Audio Dr. DAC nano?
Jason...here's another option that has gotten a lot of good reviews but is still slightly above your budget at $169: http://www.6moons.com/audioreviews/trends4/usb.html