I wanted better hardware than the nameless $20 devices that got mixed reviews. So I looked at SIIG and hoped it really was the best quality. I was positively surprised by the packaging, which immediately gives the impression that you are being taken seriously (there is also a manual), a solid aluminum chassis, the perfect options that I need (analog L/R input, digital coaxial cable and/or toslink output). I've been converting the analog signal from my office TV to the optical input on my sound card for a few months now without the slightest problem, distortion or conversion latency/timing issues.
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