two channel a/d converters?, or low end 2 channel preamps with spidif out

I have a few of the ART DI/O 24/96 converters and they are surprisingly good for the price. You can get them for around $139-159 I think.
 
The unsung hero- TC Electronics M300, $200 at Guitar Center. With the bypass engaged, it converts analog to digital or the other way around, and bypasses all of it's FX and reverbs. All connections balanced, 24 bit, 96 kHz. And in it's spare time, it's a reverb box, a de-esser, a rudimentary compressor, chorus, flange, delay. Best $200 box I own, along with the RNC and DMP-3.-Richie
 
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