jfoxvol
500+ Head-Fier
I use a Bryston Buc-1 Usb converter. It provides Spdif-rca (the one I use), BNC and AESBU outputs. I actually bought 6 it months or so before I bought the Gumby. After much research, I saw the merits of doing the conversion from USB outside of the DAC box. I also use a YFS Referenced data only USB cable to as I don't need the 5v feed from the computer.. I think this combination provides as clean a digital source as I can generate. The Bryston is kind of pricey (I managerd to find a used one on Audiogon in excellent condition), but there are numerous good converters you can consider. However, I would strong recommend that you look at converters that have their own power supply and don't use the 5v from the computer to power the usb converter. You can find a reasonably current list at this link at the Well Tempered Computer.
http://thewelltemperedcomputer.com/HW/USB_SPDIF.htm
You can never go wrong with Bryston gear. I'm a little biased. A dear friend of mine is one of their main designers. Just for full disclosure. Fully agree on the separate power. USB power is often quite dirty. That's why I use a Wyrd on my USB audio to get the cleanest power possible.