Many audiophiles have a DAC in their system, that predates streaming music over a USB cable from their computer. I asked Luxman to develop the U-100R, it allows one to stream music from your notebook / computer either into a DAC or else into the digital input on Luxman’s own line of CD/SACD players, such as the D-05 /06 & 08.
The U-100R will accept music up to 24/96, though the vast majority of my own digital files are CD transcriptions. The amount of music available in 24/192 files is essentially meaningless. Though Luxman are currently working on an updated version of the U-100R, that will support the higher sampling rates; do not be surprised if it costs more to boot.
Luxman’s U-100R USB to S/PDIF converter removes noise and jitter from the USB-derived output of any computer or streaming audio device, and strips away the inherent clocking inaccuracies, allowing the high-precision clock inside your DAC to time the conversion of the digital bit-stream. This means that the sound you hear will be a virtually pure representation of the recording – more so than a DAC could do on its own. Built by Luxman to deliver the finest performance and build quality. $300 shipping now.