Is USB overrated as decent digital source?

I'll check out the TCelectronics.

What are the USB to SPDIF converter that you have tried?

Yes, USB1.1 has maximum 12Mb/sec bandwidth which is still fast enough to handle streaming music files even at 24bit resolution.

the difference in cost of USB converters is mostly due to four factors:

1) the inclusion of a low-jitter clock, such as Superclock4.
2) external power supply
3) custom software driver (not using the stock Windows driver)
4) optimum design and parts selection, regardless of cost

These four factors drive the cost up orders of magnitude, but also result in sound quality that matches or beats the best transports. It's like the difference between a Samsung $60 DVD player as a transport or an Esoteric.

Yah Steve. Agree with you. There's always a high cost if we want to squeeze the last drop of performance out of something. Out of the 4 points you listed, is No.1 the most costly?

As you said USB is merely a method to get data out of a computer, yet I think it's one of the greatest technology invented, for us computer audio freak. :D

Audioengr, the Konnekt can be firewire bus powered or externally powered by 12V DC.

I have read the brochure and the features. It has anti-jitter technology called DICE II and the JET™ technology.

Clock and Jitter
Internal/External Sample Rates

44.1 kHz, 48 kHz, 88.2 kHz, 96 kHz, 176.4 kHz and 192 kHz / 43 to 193 kHz, jitter rejection at all rates
Jitter Rejection Engine
- JET™ technology in TC DICE II

Jitter Rejection Filter
<-3 dB @ 10 Hz, < -100 dB @ 600 Hz

DIO Interface Jitter
< 1 ns peak, BW: 700 Hz to 100 kHz

AD/DA Conversion Jitter
< 42 ps RMS, BW: 100 Hz to 40 kHz

Digital Output Phase
(stand alone and across network)
< 0.5 % of sample period

Digital IO interface jitter of < 1ns? That's very low...