Reiyin DAC USB-C to Toslink Optical 3.5mm Headset 192kHz 24bit Audio Adapter PC Sound Card - AliExpress
Amazon.com: Cubilux USB C SPDIF Receiver [Stereo Recording ONLY, NOT for Playing Audio] Optical/TOSLINK Line-in Adapter for Type C Laptop Tablet Phones, iPhone 15 iPad 10 iPad Pro/Air 5 4/Mini 6 MacBook