M-Audio has announced the Transit USB, a pocket-sized device that brings 24-bit/96kHz recording and playback to any USB-equipped computer. Targeted at laptop users, the Transit USB offers a 1/8″ stereo analog/optical digital input and TOSlink optical digital output, which allow for a variety of functions including recording from stereo mics and transferring audio between a Mac and other digital devices such as MiniDisc and DAT. The digital output also provides AC3 and DTS passthrough from the computer to an external decoder such as a surround receiver. A 1/8″ stereo output accommodates line levels for a stereo receiver or powered monitors, as well as stereo headphones. Transit USB works with Mac OS 9 and OS X, and is now shipping for US$99.95.