My experience with USB DACs is that they are generally not very good. I've used Benchmark, Nova, April/Stello. I have had much better results simply using the RCA coax out from the motherboard of a desktop (or even the toslink).
Better still is the new Logitech Touch, which has other nice features like Internet radio and remote control.
Best (for me so far) has been a dedicated pro sound card (RME) which is not particularly user-friendly, but the SP/DIF out sounds great.
The best USB I've heard is using an Empirical Audio Off Ramp, which is quite expensive to simply get the bits out of the computer to the DAC.
Bottom line: USB takes a lot of special work to sound great, and those solutions (asynchronous like Ayre, or Empirical) cost a lot. Going directly out of the computer is mighty good, and better is a dedicated sound card.