Well, might as well share my findings and reply to my own post :-) > I would like purchase a very simple and straight forward USB<->SPDIF > converter and do full duplex streaming (i.e. record sound from SPDIF output > device, process the sound in Linux and play it back to SPDIF device in > real-time). http://www.winic.com/2178sp.htm The model name is: W-USB2178SP "USB to S/PDIF Adapter" The device is described as full duplex compatible (two S/pdif connections (optical I think) - one for input, one for output - working at the same time). What is more impressive is that the manufacturer states that the decice is fully compliant with USB 1.x standard - this combined with the fact that there really is no advanced features (like mixer controlled stuff) - just in/out - I should hope that the thing would be firstly working in Linux (2.4.x) usb standard alsa sound drivers and secondly - the thing would be rather cheapish... the device is also linked at this site: http://www.moretech.com.tw/html/new/new.htm Now only if I could find a way to buy it - I am in Australia... anyone? :-) Kind regards, Leon. by the way - sorry about rather bad example in previous post about using DAT machine as AD/DA box (short of DAT machine allowing for independent control of analogue/digital intput/output on each (left or right) channel and recodring left channel into Linux then processing and playing back as right channel - the thing would not work anyways - was brain dead at the time - not that I am any smarter now... )