> I realize that there are now several options $70 and up for a soundcard
> complete with optical out.
>
> But, is there a decent-quality soundcard under $50 with an optical out for
> MD recording from the PC?
Have a look at the Aureal Vortex2-based cards - quite a few have a single
optical out (Aureal SuperQuad, Videologic SonicVortex2, Xitel). In the UK,
they can
be picked up for about 40 UKP mail order.
Simon
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