If you're looking for a pocket-size recorder, the only new models
less than $1000 with digital input are the M-Audio Microtrack 2
(SPDIF electrical via RCA jack) and Sony PCM-D50
(SPDIF optical via 1/8-inch jack).
Over-the shoulder models with digital input for less than
$1000 include the Marantz PMD671 and Tascam HD-P2.
You could connect your DAT to your PC directly. Some sound
cards have SPDIF input. Or you could use an external interface
like the M-Audio Fast Track Pro or the Edirol UA-25EX.
Flintstone