This is an excellent usb to spdif converter that converts, cleans up and reclocks the usb signal. It offers galvanic isolation to prevent PC noise from being transmitted to the dac, which to me is a must for such a converter.
Processes up to 192k/24 bit.

Info here:
https://www.musicalfidelity.com/support/discontinued-products/vSeries/v-link192It is powered by the usb input, and has balanced and coax outputs. Nice display shows input spec.
This made a big difference in the sound of all my dacs, improving clarity and focus.
$400 when new.
Thanks for having a look!