My memory is sketchy here, but I think SPDIF (in) to USB (out) is not that hard to do or expensive. But USB (in) to SPDIF (out)is a bit more complex and the units can be pricey. Or maybe it's the other way around??? confused

Anyway, I have a 50/50 chance of being right. smile
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Outlaw 970
McCormack DNA-125 (mains), Emotiva LPA-1 (surrounds)
Quad 11L (F&C) Wharfedale (R) LFM1 (Sub) w/ SMS-1
Squeezebox -> Behringer SRC2496 -> Musiland MD10 DAC
Sota Sapphire; Marantz 10B;
Video: Hitachi 42HDS52A; Oppo 971H
System Pics