Interesting. I like the form factor better than the Rio unit and the S/PDIF is nice for some people.

Here is a link to the product direct from Turlte Beach for $300. http://www.voyetra-turtle-beach.com/site/products/audiotron/

The biggest downsides that I see are that it runs Wince, only supports Windows, and may not be upgradable.

On a somewhat unrelated note, has anyone found any info on using the Rio unit without windows? Rob mentioned that it was possible, but has anyone documented the process yet? -Mike