
"Similarly to its more expensive predecessor The Model, Audial's latest DAC AYA II offers both S/PDIF and USB inputs, and employs non-oversampling architecture based on renowned TDA1541A D/A converter chip, as well as zero feedback output stage. The AYA II uses seven completely separate supplies with discrete regulators. Price: 820 EUR.
http://www.audialonline.com
Audial site also brings the article on related topic, "S/PDIF or USB?".
http://www.audialonline.com