Arny Krueger mentioned the low cost of good DAC circuitry in the "CD vs.
DVD player" thread. That got me wondering - does anyone make a
standalone box, reasonably priced (i.e., $50 or so), that would take
sp/dif as input and would produce stereo line-level output?

I was thinking it would be a nice way to distribute music throughout the
house and make use of some "vintage" stereo equipment lying around that
doesn't have digital inputs.