I recently imported the first exaU2I usb-I2S convertor into Australia.
My experience with I2S has been limited to using a Teradak 24/96 with I2S output with an old 1541 dac, but the exa promises much with the new era of 32 bit 352/384k dacs coming out. Hopefully the files won't be too far behind.

I also have an Evo with I2S output , but haven't used the I2S connection yet, as it is happily working with a Macmini, swapping places with an Audiophilleo2 occasionally.
These work into an oldish Lavrey DA10, probably off the pace a bit now in terms of deign, but I find that if volume is kept to max it still sounds pretty good when used with the newer usb-spdif devices, especially with 96k files.

The exa is windows only, using an ASIO driver that completely disengages everything that isn't necessary for playback.
It can output up to 32 bit/352.8 KHz , which is probably over the top, as the highest
files I have are 192KHz , but it makes for a future proof upgrade.
...

I won't go into the subjective sound too much as there are too many variables at play
in various ears and systems, and its too damn easy to upset the fundamentalists here,
but suffice to say with the exa and very high quality studio masters recorded at high
sampling rates, I'm hearing the recording as it was recorded, nothing added, nothing
removed.

The Evo, Audiophilleo, in comparison can sound perhaps more colored or "musical", the exa is very neutral, and the more resolving the system, the better it can perform, with the very best recordings the air and realism around the performance is scary.

Now I just have to find some >192KHz recordings.

Originally posted by statman at stereo.net.au