Best USB sound card and best one under $200.

Any recommendation? I am using a Sonica Theater and it sounds so so. No compare to good Transport/DAC combination.

Hi -

I suggest you check out the Waveterminal U24. Provides both SPDIF and Toslink out.

I think you will be very pleased.
The E-Mu 1212 is excellent stock, but really superb modded. $299 stock. The sonica is old technology now and is surpassed by the M-audio Transit.