earlier Musical Fideltiy V-LInk to new V-Linkll

Realremo - thanks for the clarification. I thought it was too good to be true at that price.

I really don't know if anyone needs or cares, but I bought a similar product on fleebay from a seller called Gigawork, works quite well and sounds very good. $98.
It is not always listed, but pops up on occasion.

The Lars Audio USB 01 24/192 converter is a must-have component for your computer-based music system.

The USB 01 24/192 converts a computer-derived USB input of up to 24 bits and 192kHz to SPDIF and outputs the signal on a 75 ohm RCA or the optical output.
It immensely improves the sound of your 16-bit 44.1 kHz music files as well!

• Asynchronously Converts USB computer-sourced files to SPDIF or toslink output
• Cmedia new CM6610 true USB 2.0 high speed chips
• Accepts high-resolution audio files with data rates up to 24 bits and 192KHz•
• Low-jitter clock recovery features reference crystal oscillator
• Self-powered via Asynchronous USB input benefiting from LC filters and low-noise local regulation and it can be upgraded via a external power supply.
• Galvanic isolation between computer and audio system prevents high-frequency noise from polluting signals

Compatible with Windows XP, Vista and Windows 7 only.

I believe Lars Audio is the finished product part of a DIY company named Gigawork. Do you know if the galvanic isolation is built in or just refers to the optical connection? I cannot find any information other than the ebay ad. Note this is a Honk Kong based company.

Hi DTC,
Yes, Gigawork does take some of the best from the DIY community and further develops it. I belong to a couple of those forums also, thats how I found it and yes again, it does have galvanic isolation on the USB as well as a seperate power input for 5v to 7v. It outputs at all except 24/88.1 and 24/176.2. I had several of those files and had to convert them. Decided to go to 24/44.1. They still sound excellent.
Ebay has a note that Gigawork is on vacation. I hope this info helps someone. It really does do a great job.
This is a copy & paste from My Ebay, I have it saved:

•Accepts data up to 24 bit/192 kHz
•USB powered
•Asynchronous USB transfer, re-clocking with a fixed low jitter crystal clock
•Galvanic isolation between USB and the analog circuits, which means no noise from the computer will be transferred to your amplifier
•Super low noise power supply with multi-stage regulation and filtering
•For low out-of-band noise we use low order modulator
•For a more "analog" behavior (no pre-ringing) we use a digital filter with minimum phase
•The analog output stage is a high performance stage with high drive capability

Timlub - thanks for the info. So, just to be clear - there is gavlanic isolation on the ground and on the data lines? Any idea why it does not do 88 and 176? Is is possible they only have one clock in there? This looks like an interesting option to V-Link and HiFace, although I would like to have the 88 KHz output. It is not common, but there are certainly high rez downloads at 88 KHz.Thanks.