XMOS 192kHz high-quality USB to SPDIF with ultralow noise 1uV regulator w/manual power switch
USB to SPDIF Toslink Coaxial Converter Surround PCM 24bit 96KHz + Optical Cable | eBay
USB PC to SPDIF Toslink Optical 3.5mm Audio Converter DAC 24bit 96KHz Adapter | eBay
Premium 24-Bit 192kHz USB DAC SPDIF External Sound Card For PC Mac PS4 Android With Volume Control - Walmart.com
SOLD - Music Fidelity V-Link USB to SPDIF converter | The WAM
Meridian Direct DAC - USB & S/PDIF - 24-bit / 192kHz
EveryMarket
Amazon.com: Sound Card, USB Sound Card, USB Type C/A to Optical Audio Adapter, DAC Audio Converter 24Bit/96kHz SPDIF Converter 3.5mm Jack Audio Adapter AUX Output External Sound Card Headphone Amp : Electronics
Amazon.com: Cubilux USB C to SPDIF Adapter with PD Charging,USB Type C to Toslink Optical Audio with 192KHz/24bit, Thunderbolt 4/3 Spdif Audio Adapter,PD Charging Suitable for Chromecast Gen 3,Ipad 10/Ipad Pro :
USB to SPDIF Toslink Coaxial Converter Surround PCM 24bit 96KHz + Optical Cable | eBay
New 24BIT 192K SA9123 USB To SPDIF optical I2S output board (B6-7) | eBay
USB to SPDIF Toslink Coaxial Converter 24bit DAC 1.5m Optical Cable