M-Audio Audiophile USB

http://209.132.209.147/products/en_u...USB-focus.html
up to 24-bit/96kHz performance
2 pairs of line-level audio inputs (1/4" TS and RCA)
2 line-level audio outputs (RCA) with level control knob
S/PDIF digital I/O (coaxial) with 2-channel PCM
digital I/O supports surround-encoded AC-3 and DTS passthrough
1x1 MIDI I/O
headphone output (1/4" TRS) with level control knob
AC-powered for high performance A/D and D/A
includes Maximum Audio Tools software bundle

Sells for around 240€ overe here...