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

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?

Actually the EMU0404USB soundcard can do 24/96 for a around $230.

Otherwise, it depends on the USB-SPDIF conversion chip most DACs use for their USB input. Furthermore, some DACs are non-oversampling and plain limited to 44.1 or 48KHz sampling rates (e.g. Wavelength Brick and MHDT DACs).

You might also consider one of the Scott Nixon USB DACs. I hear that they are excellent. I am trying to decide between the Cambridge Audio DacMagic and the Scott Nixon USB.UFO.JF. For information, please see:

http://www.scott-nixon.com/dac.htm

I am going to make a final decision in the week or so.

Music prof - I also have the Nixon UFO.JF and the Chibis on my short list.
Have you checked out the $380 hand built $380 Peter Daniel USB (Audio Sector website)?

Also on my short list: from Pacific Valve & Electric: Musiland MS10 ($300); Giga Lab Moon ($185) and Diyeden SVDAC06 ($169).

Restock & Sammie -
I am shopping for a new PC - probably w/ Vista Home Premium.Some of the ones I've read about (out of my price range) have sound cards that are 24/192 capable. Apparently, this is for DVD support as they are all 5.1 or 7.1 w/ multi channel analog, coax digital, Firewire and HDMI outs.

Mike19

I've been thinking about the Peter Daniel option as well. For all of my hand wringing, please see this thread:

http://forum.audiogon.com/cgi-bin/fr.pl?ddgtl&1227466952&openmine&zzMusic_prof&4&5

Thanks for all the replies.

I wound up getting the Giga Lab USB Moon DAC from Pacific Valve for $210 including shipping. This is an NOS DAC and it does impart a sound slightly like tubes. It also has coax and toslink inputs. No headphone stuff. Well worth the price.

I also discovered that my Soundblaster Live! 5.1 card does have a digital out: its a 3.5mm into which I can plug a mini > optical toslink adaptor(under $2 at Parts Express). Haven't tried it yet.