USB chip audio with compression?

[Gregoire Banderet <Gregoire.Banderet@xxxxxx>]

Hello,

We are at the design phase of a new embedded product based on a PowerPC 
and Linux.
The device should have an audio output and an audio input, if possible 
with a HW compression (MP3) and if possible with an USB interface.

Is there such device supported (with a working driver) by Linux?

Thanks for your help,
Greg