There a review of a Musical Fidelity V-DAC II, which has a much touted asynch USB interface, in this month's HiFi News. They measured 10psec of jitter over s/pdif, but 60-90psec over USB - much worse. So asynch USB doesn't seem necessarily to be the answer - it may be the better than non-asynch USB, but it's no guarantee of a good result. By contrast, Stereophile's review of the Benchmark DAC1 USB showed no difference in jitter between s/pdif and USB inputs - and the Benchmark doesn't have asynch USB - just good engineering!
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