This USB DAC is a great and very cheap upgrade for your computer or TV audio, or anything that supports USB audio. It uses the legendary ESS Sabre DAC. I have been using mine with Logitech Squeezebox Touches, and it's a great upgrade on the internal DAC. It's a simple device, but made with high quality components and sounds fantastic. You will need an external power supply (see below for details), but I am providing a USB A to B cable.

I have two of these for sale in separate listings. You will receive the one pictured.

From HiFIme:

This Sabre DAC features an USB Isolator chip (adum4160) that isolates the DAC from USB power. It can then be supplied with an external clean power supply. It accepts a wide range of DC and AC voltages. Batteries can also be used for optimal performance. This makes it slightly less portable than the smaller brother, theUSB powered Sabre DAC, but might offer even better performance! We still recommend the smaller dac for ultimate portability and convenience.

It can also b used as an USB to Coaxial adapter. The coax besides the USB input is output!