Esi U24 Xl - Usb Digital Audio Interface 24-bit Usb Sound Card For Pc & Mac With S/pdif I/o - Sound Cards - AliExpress
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audio interfaces - S/pdif ports - Should/can I use them? - Sound Design Stack Exchange
TASCAM US-144MKII USB AUDIO INTERFACE 2x mic/line in, S/PDIF, MIDI I/O, line, monitor out
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M-Audio
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Matrix X SPDIF 24Bit/192kHz USB Audio Interface XMOS High Quality Digital Interface USB to Coaxial|interface av|usb cheapinterface usb hdmi - AliExpress
USBPre 2 - Sound Devices
Study: Is I²S interface better for DACs than S/PDIF or USB? | Audio Science Review (ASR) Forum