Oppo 105 USB Asynchronous DAC

Not directly, no. I have an Oppo 95 and Oppo does not interface with Ipod, you have to buy a dock that takes the digital feed and bypasses the ipod's DAC. There are a few options but not cheap. Cambridge Audio makes the iD100 and Pure i20 can be had on Amazon, to name a couple.

These would have a coaxial or optical output to the Oppo, not USB. I don't know of anything that would render USB. Perhaps someone else has run into one?

Wadia makes a dock too. Might want to give it a look.

You can connect the iPad to the OPPO 105d using the Apple Lightning Digital AV Adapter, $49 at the Apple Store. This feeds digital from the iPad to the 105d dac via hdmi front or back. You just have to setup the player to the correct input port. I assume the iPod/iPhone works the same.They must be a version with lightening connection.

Nice info Loanarranger. Now all I need is a 'loan' of the $49 :) Pete