It's a little easier with a desktop type DAC with both SPDIF (rca) and USB inputs. Then you can use a regular digital rca from the CD player and a USB cable from the streaming device. There's a zillion for very cheap, you could look for the same chipset as the Gate if you like. Personally I'd go with XMOS for the USB and the ESS 9038 series dac chip, but there are lots of great DACs for way cheap these days.