The Meridian Explorer USB DAC can do a lot. It is a a 24/96 USB to S/PDIF converter, a 24/192-capable asynchronous USB DAC, and a headphone amp. It’s small, with a USB input on one side and two 3.5mm outputs on the other. With a DAC that sounds balanced, the user can focus on the music, and not the DAC.
Read the full article here:
Meridian knows digital. USB DAC for $300.00. Nice.