If you have an older DAC or surround processor without USB, this product provides a low cost means to utilise the DACs inside your legacy device by converting USB to SPDIF Coax or Optical.
I have a Tag McLaren AV32 in my study, which has DACs able to deal with 24/96 over COAX or Optical. Inital tests using the optical out on my MacPro proved that these DACs were capable of good stereo sound, and able to extract abient surround information from the stereo hi-res files, WITHOUT affecting the stereo channels. (I have a 4.0 system in my study).
I chose the 192 version to give me some degree of future proofing, I may of course change the AV32 one day, and according to reports I have read sounds better than the V-Link 2 (96Khz versio).
Initial signs are very positive, fuller review to follow. While it is possible to buy a DAC for this price, my recent tests have shown that it will not sound as good as this setup, but of course it depends on your AV Processor – The Tag AV32 Dual Processor was £4500 in 2003.
There are many DACs available that can only process 92/24 over USB but 192/24 over Coax, so this small adapter gives that ability.