I had the Xitel Pro HiFi Link and sounded good to me. I felt my pioneer 563A dvd player sounded better. Xitel Pro I had went bad after a few months. I replaced it with a Edirol UA-1X which appears to me to have better build quality than the Xitel. I prefered the sound of CDs on the Edirol over my Pioneer DVD player. I recommend the Edirol over the Xitel. They both cost about the same. I believe both units resample 44hz to 48Hz.
You may better served with more expensive Usb units that have their own power supply vs USB Powered like M-audio 2496 or Edirol U-5.
My next purchase is going to be the Slim devices Squeezebox which can be used with a wireless($299) or wired ($200) ethernet connection to your home stereo system. USB connections can not be more than 10-15 feet in length before degradation occurs.
