I was faced with the need for the complementary device (convert AESD/EBU to S/PDIF) and almost everyone I consulted advised me to use a passive device. I purchased several of them and all worked well up to 24/192. OTOH, some of the active ones were not capable of more than 24/96 due, obviously, to the active circuitry.There are active SPDIF converters such as the Mutec -1.1+ or Hosa CDL-313 or Hosa ODL312 or passive options such as Neutrik NADITBNC-MX or Canare BCJ-XP-TRC. It seems to me simpler is better thus passive might be a better option, but seeking opinions from the experts before I mail order a bunch of gear.