​Douk Audio U2 USB to SPDIF Converter: Digital Interface - Optical/Coaxial Hi-Res Audio Adapter for PC/Phones & DAC Systems (XMOS XU316 Chip)​​

This little package has all you need to connect your computer or a USB C iPad or iPhone to a digital receiver. It offers a super clear signal. No power source is needed, just plug it into your device. It's nice to get lossless audio straight into your speakers. It seems well built. Functionally, it's pretty basic, just a straight connection for your device. There's no volume control nor eq. One thing, though, it seems to cut out when my iPad is bumped occasionally. I can't definitively say that is due to my iPad or the device, but that could be a concern if you're trying to use your iPad while listening to music.

Excellent packaging. Awesome laminated instruction manual. Easy install on Mac Mini Tahoe. Easy setup in Sound settings. Sound output is excellent on my VMAI sound bar. I would buy again. BTW, I plugged the USB cable into a powered USB hub.

Works, but doesn't support volume control on Windows or macOS. High quality sound, but whats the point if your receiving end doesn't support above 192. Just get the simpler USB SPDIF Adapter for 1/3 of the price.

It (Optical output) completely shut down when input is at 192KHz, it's too bad I found out when the 30-day return window has passed. Now I have to live with the device does not perform what it was advertised.

If you already know that you own a good DAC and want to pump more digital signal from a PC (or USB C device) into that DAC, this is a good solution for you. There are cheaper options though so if you do already have a good DAC, this could be overpriced. In my situation, I have two PC computers at my desk and a digital streamer so this allows me to use the Digital COAX input for sound from the second PC, while the first PC is connected via USB and streamer is going into the Optical S/PDIF port. Everything works as expected and I am very happy with this kit. Similar setup would be someone who wants to connect a phone to their DAC instead of a second PC. It is completely plug and play when connecting a PC. Could not be simpler to use. It must be mentioned though that when directly comparing the signal and sound quality from both this unit and from a simple USB cable, using the same PC for both, I could not perceive any difference while switching back and forth. The volume and audio quality from both signals through my DAC are similar if not exactly the same. Obviously, both are much clearer and cleaner sound than an AUX cable will provide though so this unit is an upgrade to that solution and exactly what I wanted for it too.