All USB dac's have usb inputs, they are used as a way to take sound from your computer hard drive without use of the computers soundcard. A lot of computers have very poor soundcards so people use usb dacs. Is this what you were asking about?
Sorry I can't give you a list, but yes there are some high end usb dacs. There has been a few threads which listed a few of them. If you do a search of past threads you should find a few names. Hope this helps
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