Did the NuForce U192S escape your attention? If so, you'll be pleased to learn that the U192S's asynchronous USB (with a sampling rate up to 192kHz) operates as a definite enhancement to home-theater systems or DACs with S/PDIF inputs. And, if you already own the NuForce Icon HDP, the U192S will noticeably improve its performance for USB audio.
U192S will be sold at a special $99 discounted price (MSRP $149) for Icon HDP customers. Simply apply coupon code U192S99 on Nuforce eStore during checkout.