SPDIF to USB converter???

Thanks, I have seen some of these but I'm searching for something that converts the other way round, i.e. SPDIF IN and USB OUT

Thanks Al, I'm actually on the verge of buying an inexpensive bluray player, likely Panasonic DMP-BD60 which appears to be an overachiever in terms of picture but (unavoidably) has a mediocre sound. I would integrate this in my purely 2ch system that contains the AMR CD77. Now, the CD77 has digital IN but quite unusually only USB. I could of course buy a DAC such as a used MF V-DAC to upgrade the bluray, but before I spend half the price of the bluray on that, I'm exploring possibilities to go through the DAC in the CD77 after all.
Karel

Much appreciate everyone's input, it confirms what I had feared. Anyway, I'll keep the UA-1D in mind; depending on whether I'll find a good price for a decent DAC, I may go for an experiment with it.

Thanks again, guys!
Karel

Al, our last two responses crossed. Seems like the UA-1D is out after all, then.

Well, that sounds pretty final. I won't use the player with CDs, just DVD and Bluray. I'll purchase a player in the next few days, and then I'll take it from there.
Thanks all.
Karel