The Stello U3 is likely to be the best USB to S/PDIF or AES interface converter on the market ;) By using customized X-Core 32 Bit/500 MIPS microprocessor from XMOS and super low jitter 2 external clock generators, the Stello U3 serves as the finest bridge between your PC and DAC. The U3 supports all the files up to 192kHz/24 bits. [B]Review:[/B] [URL="http://www.6moons.com/audioreviews/aprilmusic8/1.html"]6 Moons[/URL] (which includes the market leading [URL="http://www.iglooaudio.co.uk/product/eximus-dp1/"]Eximus DP1 DAC[/URL]). [B]Price: [/B] £365 Inc VAT [B]Purchase:[/B] [URL]http://www.iglooaudio.co.uk/product/stello-u3/[/URL] [B]Picture:[/B] [IMG]http://www.iglooaudio.co.uk/uploaded/thumbnails/db_file_img_1674_190x190.jpg[/IMG] [B]Technical:[/B] - Asynchronous synchronization mode, High Speed Bit Perfect Audio Data Stream up to 192kHz sampling rates - Super low jitter 2 external clocks - 22.5792mHz/24.576mHz for multiples of 44.1kHz/48kHz sampling rates - Standard sample rates 44.1, 88.2, 176.4, 48, 96, 192kHz/24bits Audio - 1 USB 2.0, Type B connector, Galvanic Isolated, Up to 192kHz sampling rates - 1 COAX 75 Ohms, Gold Plated RCA Connector, 1 AES/EBU 110 Ohms, Neutrik XLR Gold plated contacts Lock indicator: LED on the front panel - Customized Windows Driver : Windows XP, Windows Vista, Windows 7, Natively supported by Apple Mac OS X - 100 X 36 X 100mm (WHD) Yours, Igloo Audio