USB DAC's ?

YOu don't need a DAC from Wavelength or Benchmark. You need an interface to get from USB out from your mini to a digital format your Emm Labs DAC will accept. This would be perfect and on the cheap. http://www.trendsaudio.com/EN/Index.htm

You might want to try out a Blue Circle Thingee between your Mac and your Emm Labs DCC2. In my experience it works well between mine and a Bel Canto DAC2. It's a good sounding and very flexible unit. Here's a review .......
http://www.goodsound.com/equipment/blue_circle_usb_thingee.htm

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I really like the Ultra Fi USB iRocs I own. Be sure to test out several different USB cables (I like the Ridge Street Audio Poiema).

With the MacMini the iRocs and RSA cables are very surprising in all respects with both ripped discs and on-line music sources, such as iTunes or Rhapsody.

:) Listening,

Ed

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Many, many thanks to all of you who have kindly given advice, indeed my question was not well precised. It is an interface rather than a dac that is required. I shall commence with the HagUSB and see how it sounds.

My thanks again

Converting from USB to SPDIF to I2S (computer to digital coax to DAC chip) is not optimal versus a well executed USB DAC which will convert from USB to I2S in one step. In general, the more you convert, the less good it's going to be.

It might turn out that you're quite happy in spite of the extra conversion step, which I think would be terrific because only your ears know.

If you do decide on a USB DAC in the future, amongst the many USB DACs out there, some that I would personally consider are:

Wavelength Cosecant
Red Wine Audio Isabellina
Audio Sector / Audio Zone
Wavelength Brick
UltraFi iRoc

I have either owned or auditioned all of these DACs, presently own the Isabellina and think it is fantastic.