Here's something I found on the AudiophileProducts.com site:
http://www.audiophileproducts.com/24bit-192khz-dac-headphone-amp
Has anyone used this? Looks promising. It has an RCA in, and apparently you can record 24 bit/ 94khz, then use the DAC to play back at the same sampling rates from USB, toslink, or coaxial.
I only have consumer-level components with RCA jacks. Don't really feel like replacing everything with pro gear, just to get the balanced connections. Maybe this is the way to go for people like me.
Anyone have any experience with this ACD/DAC unit?