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Just out of curiosity...

What is your setup like?

I would assume that if you are using your computer for audio that it would be the main source. Then the need for S/PDIF inputs would be limited to non-critical listening such as a DVD player for watching movies.

You could buy a good USB DAC for the critical listening and a cheap (possibly used) DAC for the non-critical listening. An extra box, yes, but possibly the most cost-effective route at this time.

When we eventually make a DAC with S/PDIF inputs it will probably be somewhat expensive. The problem with S/PDIF is that there isn't any clever way to get it to sound good. Instead, you just have to throw money at it. The more money you throw, the better it sounds.

Probably the best sounding S/PDIF input DAC was the Levinson piece with the "Intelligent FIFO". It wouldn't be that hard to make something similar nowadays, but it still wouldn't sound as good as a solution where a fixed-frequency master audio clock is in the DAC, a few inches away from the DAC chip itself.


Edits: 01/30/09
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