Musiland Monitor 01USD

I use Foobar2000 (a free Windows digital audio player) to playback high resolution digital audio files purchased or downloaded from the web.  Foobar can be user customised and plays most digital audio files well up to 24bit 192kHz rate.  Initially I connect the PC directly to the DAC via SPDIF, after configuring the output to SPDIF but I wasn't sure if the PC alters the sampling rate or not.  I got a good value, China made, Musiland Monitor 01USD (instead of the more well known and expensive M2tech Hiface) to do the job of outputting SPDIF.  Using its own drivers and connecting to the PC(notebook) via USB cable it can output SPDIF in its original sample rate and bit depth - exactly what I wanted.  Connected to the Buffalo II DAC with "Hifiduino" display confirms that, showing 192038 when playing 192kHz HD audio files.  Tried with files of resolution 88.1kHz and 96kHz with no problems.

With the Apple ipod dock Onkyo ND-S1, the digital output connecting directly to the Buffalo II dac, the sampling rate was always 44.1 k, the same as when connected to my TEAC cd player.