Below are excerpts from the review:
ddHiFi make excellent products, and the TC100S and RC100C are no exception, a clean and clear converter for those needing to convert USB digital audio into coaxial digital audio. The RC100C is a well build and great looking coaxial cable that does the job of sending the signals through it without any audible drawbacks. Overall I can highly recommend both products should they fit your needs, the build quality and price to performance are excellent.
From: Sound perfection review