Computer Audiophile, by far the best place to find information about using PCs as sources, has reviewed the Trends Audio UD-10.1 USB audio converter ($169). This small device (photo) can take “a USB input signal from a PC or Mac and output bit perfect coax, optical, or AES digital audio.”
Reviewer Chris Connaker compared it to his much more expensive Lynx AES16e digital I/O card ($700) and concluded:
The Trends Audio UD10.1 is not in the same class as the Lynx Studio cards, but it’s performance is worth quite a bit more than its very inexpensive price.The UD-10.1 provides the capability for many people to finally connect their computer to their stereo without major sonic degradation. In my opinion that is worth the price of admission and then some.
Read the entire review, then check out a review of this converter’s little brother, the Trends Audio UD-10.1 Lite, on TNT-Audio.