Hi Dan,   Thanks for your quick and detailed answer !   So, from the first list (or even from ebay...) , which usb-spdif converter do you think will sounds better with custum nexus 7?

Hi,   Im little confused,  which best (cheap) USB-SPDIF converter the guys recommended for nexus 7 (Trinity kernel)??   Terlink X1 ,X2, Topping TP-C1,..  cheapest PCM2704 converter from ebay,  or another?     will  all converters will do the same work in that case because the limit...