When you go from USB to a DAC is it always SPDIF?

I do not know anything about the quality of performance of this item but, as far as I understand, it takes PC or Mac USB out and converts to digital outputs (S/PDIF, AES/EBU, BNC,Toslink).

Maybe someone setting up their own music server will find it useful.

http://www.trendsaudio.com/EN/Product/USB_Audio_desc.htm