USB DA recommendation needed

Update --- I connected the M-Audio USB Audiophile to my Mac G4 and then used the SPDiF output to feed the signal in digital to a Proceed AVP2, using the DAC is the Proceed -- this sounds way better. For a comparison, it beats the hell out of a $400 Denon CD/DVD player. For casual listening, I could live with this sound.

Just a note, USB 1.1 doesn't have the bandwidth to play more than 2 channels at 24bit/96khz. Companies are slowly coming out with USB2 and firewire devices that can play multi-channel audio at this resolution, but the original USB, a.k.a. USB 1/1.1 is too slow for more than 2 channels @ 24/96. It will play 16/48 (or 16/44.1) x 6 channels (5.1) Just something to keep in mind.

I have been using an Extigy for a few years, and it does well with DVDs because at 16/48 it compares very well even to the newer M-Audio line in SNR, Frequency Response and THD. It falls a little behind in 44.1 which is a major shortcoming of this device, in addition to the lack of multichannel higher resolution audio.

I'm waiting for M-Audio to release a USB2 Theater so I can have one device that does it all.

returned the audiophile and got a edirol ua-5.
sounds pretty damn sweet and needs no drivers for 16bit sound.
It is pretty universal since it has optical and coax as well.
Of course a week after i got it m-audio released new drivers for the audiphile to fix the crash problem in panther :-(

now i wouldn't mind borrowing somebody's theta to compare :-)

Update -- Bought an Apogee USB Mini-Dac. This is waaaay better than the M-Audio Audiophile! The M-Audio introduced time smear. Apogee has a better clock solution, smear is gone, full, rich, detailed sound, deep wide holographic sound stage -- I've found what I'm looking for! The Apogee cost $976, which is about five times what the M-Audio USB DAC cost, but I couldn't be happy with the M-Audio DAC -- I am really pleased with the sound of the Apogee. You can go from your computer, to the Apogee, to your amp or powered speakers --- no need for a pre-amp.

Rsbeck, does it have SPDIF out to connect to a standalone DAC?