USB DAC or USB to SPDIF conv. + non USB DAC?

It is my understanding that a USB connection will limit the sample to 44.1 or 48Hz (correct?)

Incorrect. Both the Benchmark DAC1USB and the Wavelength Cosecant (Numerator) will allow 24/96 rates via USB.

Thank you all for your responses.

Unfortunately, I cannot afford a Tranporter or anything from Benchmark or Wavelenght: My budget is $500. Even a used Brick ususally goes for more than $500.

Will probably go with a USB DAC. Maybe the new Cambridge DacMagic ($450 @ Audio Advisor).

Hey, Restock - any idea why/how the Benchmark and the Cosecant can do 24/96 via USB while the less expensive USB DACs can't?

Just to add to Restock's post.....all Wavelength DAC's can be ordered with 24/96 capability. Yet, as far as I know, that is as high as USB will go for now anyway.

Yet, with a good soundcard or through firewire, sample rates can go as high as 24/192. And, there's downloadable music available at the highest sampling rates.

I can not think of any better choice than MHDT Paradisea Plus USB Dac for your budget.

I don`t the Brick can be order with 24/96, but its a great sounding dac as is.

Greg