Bel Canto's USB Link 24/96
As more audiophiles start to view their computer systems as another audio source component, finding good sounding ways to bridge from the computer to the preamp becomes paramount.
Bel Canto's $495 USB Link 24/96 was developed to take the first step by grabbing the stream present at the computer's USB port and converting it to SPDIF for connection to the DAC of your choice. It handles up to 24 bits and 96kHz and outputs the data to a 75 ohm BNC connector (the box contains a Stereovox SV2 BNC/BNC cable with RCA adaptor so you can connect it to the DAC).
The company's John Stronczer says that "even web radio and MP3s sound clearer runnng through the USB LInk."