The new UC192 from Taiwan-based KingRex is one of the newer USB to S/PDIF converter, this one supports up to 32-bit 192kHz.
The UC192 can transfer from PC or Mac at 16/44.1 or up to 32/192 through its S/PDIF and I2S outputs. The UC192 runs in isochronous mode with an adaptive clock generator to auto sync with the host. The master clock generator is a high precision 1ppm TCXO unit with proprietary low-jitter drivers for Windows & Mac.
Kernel streaming, Direct Sound, ASIO4ALL and WASAPI are all supported and run smoothly. The UC192 is housed in an oval cross-section aluminum case with black hairbrush polish. It measures 88 x 82 x 24mm.