The M2Tech HiFace will do 24/192. It is a USB to S/PDIF interface and does require a special driver. It then has to connect to a DAC. I just looked at the Musical Fidelity M1 DAC to do 24/192 (over S/PDIF) with a HiFace. The M1 DAC accepts 192 on S/PDIF, but the output seems to only go to 40 KHz with either 96 or 192 input. Higher end 192 DACs (e.g. Berkeley) output 60 KHz + with 192 input. My point is that even though an entry level DAC accepts 192 KHz input, it may not output anything better than it would with a 96 KHz input. If you are OK with 24/96, then their are a large number of used DACs that will do that over S/PDIF. The M2Tech will do the USB to S/PDIF conversion. I use a Musical Fidelity A3-24 and it does fine with 24/96 over S/PDIF. Note : the output freqency numbers above come from the bench tests from Stereophile.
I got the USB DAC per everyone's sugguestion BUT..
Oh well, I got the V-Dac..., but am returning it. There's a limitation on most of these DACs out there that they will only take a max of 16bit 48khz sample rate through USB. It is definitely the case for this V-DAC. I also called Emotiva and they said the USB will limit the bit depth no matter what brand I use because most high-end DACs don't have a 3rd party driver. I tried to stream a Vinyl rip at 24bit 192hkz with the V-DAC and it wouldn't play no matter what. I also tried without the USB Cable, using "pass through" from on board sound to the DAC through a coaxial cable. but was unable to get any sound. Any of you ever gotten a DAC to operate at 24/192 under Windows 7?
Thanks.
Thanks.