what do you think about it? please have a look:
http://www.audio-technica.co.jp/products/converter/at-hdsl1.htmlit is a japanese site though, and the converter I suppose is only available in Japan - but I am there right now :-)
here parts translated by babelfish:
Input terminal: Rectangular optical jack ×1,
Same axis (RCA pin) jack ×1
Reference input level 0.5Vp.p/75 Ω
Output terminal: Rectangular optical jack ×1,
Same axis (RCA pin) jack ×1
Normal output level 0.5Vp.p/75 Ω load
Sampling frequency:
It corresponds to 32kHz 44.1kHz 48kHz 96kHz
Power source: DC9V and 100mA
(AC adapter /AC100V exclusive use)
External size (the spine you exclude):
H26×W128×D71.5mm
Mass: Approximately 220g (only substance)
-Accessory: AC adapter