Building a High-End computer based DAC

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After reading some threads here and at head-fi about DACs using USB interface to get bit-perfect data from computers I decided to open a new topic for building a DAC using these techniques but for a higher-ended level than PCM2702 based USB DAC was.

I think we can concentrate at the digital part first the analogue part could be used from many successful DIY DAC projects. First we have to decide which receiver chip/DAC chip/clock generator to use.

As I read here and on many other sites the only two DAC chips for high-end level (of course for non-oversampling topology) are AD1865N-K (Audio Note DAC1-5 style) and TDA1543 (Kusunoki style). For the USB receiver we can use PCM2707.

The problem is with the different clock frequencies at the I2S interface. In the specifications PCM2707 require 12 MHz clock input whereas AD1865 requires 13.5 MHz and TDA1543 requires 9.2 MHz.

This is the point where I am puzzled now: how to solve the different clock frequencies without making a lot of jitter? Or is it easier to look for another PC receiver (maybe not USB) with a clock frequency other than 12 MHz?
 
I've been reading about the same topic these couple of days,
although being a newbie I've not understand a lot of it, not to mention implementing it

so you can searched about I2S -> EIAJ converter in this website, unfortunately I can't find the schematic for it, you should ask people at that thread,

and about the jitter in USB, I've read that it is true, especially in PCM2707, the better solution is using TAS1020B which is a slightly different component,
 
Can we use Digital Interface Communications chip, example
Single Chip IEEE1394 Tranceiver, I2S direction...
See picture below
 

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