If you get a sound card for your computer that accepts S-P/DIF signals (coax or optical), you can use almost any digital recorder as the front end for your computer, provided that it has a digital output.
I'd recommend that over a USB connection any day--I've had nothing but problems with USB interfaces, though to be fair, my laptop is an old clunker with USB 1.1 (gasp!). Still, USB 1.1 should easily be able to handle two or four channels of 16 bit, 44.1 kHz recording, according to its on-paper specifications.