2 Channel (stereo) to SPDIF, has optical and coax outputs (48khz sample rate)
details here: http://www.gefen.com/kvm/dproduct.jsp?prod_id=5278
i got this for a project that didnt go anywhere...
someone here might want it...
$10 + $5(ship,usa) = $15
reatails for much more
comes with wall wart power supply
and origional box
pm me if ya want it