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The Transit Pro - USB to Optical/DSD Audio Converter from M-Audio takes an audio signal from your computer and outputs both reference-quality optical (digital) and analog signals. The Transit Pro is equipped with a 32-bit/384 kHz digital "engine". Eight user-selectable sampling rates (between 44.1 and 384 kHz) help you achieve the performance level needed for any given circumstance.
The Transit Pro has a built-in headphone amplifier with both 1/4" and 1/8" (3.5mm) jacks for connecting headphones directly without the need for an adapter. The Converter can be powered via its USB port or using an optional AC wall adapter.