"I doubt these are what you want, but I don't think a simple converter like you want exists." - nor should it ever exist.
SP/DIF is unidirectional while USB is bidirectional. It's like getting a water line to gas line converter for you house. The converter will "work" but your oven will fill with water and flammable gas will come out of you faucets.
SP/DIF is unidirectional while USB is bidirectional. It's like getting a water line to gas line converter for you house. The converter will "work" but your oven will fill with water and flammable gas will come out of you faucets.