The three additions to the world of converters of note are from Midiman , Sonorus , and Lucid Technologies . Keeping the converters stand alone means that they can be used with any system, and can work with something you buy in the future, so you are not tied up to a proprietary system that may not do what you want in a few years, and the optical connections are blessedly resistant to most of the kinds of interference that plague coaxial cables. So, here are this years models and my take on them. It can dither the output down to 20 or 16 bits and also includes a proprietary method for splitting a 24 bit signal across tow 16 bit tracks, in effect making a 16 bit ADAT into a 4 track 24 bit recorder. Such a recording, though can only be played back via the same hardware.
Sample rate is selectable and the box has world clock in and out.
Many of the well heeled types I know who do serious multitracking on computers use one or two of them in their machines and external boxes for conversion. That way if you know you'll never need more than 8 channels for monitoring or mixing, but want 24 channels coming in, you only have to pay for what you need. The budget models have 24 bit converters, but only work at 44.1 or 48k. Not a problem for most of use. Sonorus has an impeccable reputation for pro quality and reliability, so this one may be a real winner.