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 192KHzÂ
 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.
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 192KHzÂ
 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.