I examined the measured behavior of the Bel Canto USB Link 24/96 using the Audio Precision SYS2722 system (see www.ap.com and "As We See It" in the January 2008 issue) and the Miller Audio Research Jitter Analyzer. I played back test tones at various sample rates and bit depths from Audacity on a dual-core Pentium PC running Windows XP, and from Audacity and BIAS Peak Pro 6 on a Mac mini running OS10.4.11.
To check whether the USB Link was bit-transparent, I fed its S/PDIF output to an RME soundcard fitted to a second PC and recorded the data using Adobe…