I got the one from parts-express - its a pretty flimsy looking unit but the second one they sent me seems to do the job fine. The first one they sent had a problem whereby the alignment of the optical input was a bit screwy and you had to hold the input cable at a funny angle to get it to work. They were very nice about sending a replacement with no delay or questions asked.

I am presuming that since this is digital, these things work or don't - ie a more expensive one wouldn't give any better sound?