If you’re in the market for a USB -> TOSLink (Digital Audio Output), I’d highly recommend skipping over overpriced crap like the Extigy and instead save yourself a chunk of cash and pick up this USB Sound Box for $25. This thing has worked flawlessly over the past few months on both Windows and OS X machines. It also has AC97 analog output built in, although if you’re hooking it up to anything worthwhile, you really want to use the TOSLink. (Made by Shin Kin Enterprises Co., Ltd., although their website seems to be offline)