This board provides 24 bit / 192 fs upsampling to any signal available at one of five inputs: USB, Optical, RCA, BNC or External I2S. Output format is I2S (64 fs bit clock). The board price is 149 Euros without shipping fee (up to 29 Euro but depends on your destination). See www.luckit.biz for details.
An externally hosted image should be here but it was not working when we last tested it.