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This is pretty neat. It's a USB cable that just has a 3.5mm stereo plug on the end. The hardware is integrated with the USB plug end.
Kurouto Shikou will release the "AUDIOJACK-USB" on the 27th - a USB audio adapter supporting 3D surround function. The cost is 1,980 yen. Supported operating systems are Windows 98 SE, ME, 2000, XP, and Mac OSX 10.1 and above.
The cable is made by Taiwan's X-PRO. It's very simple - there is a USB connector on one end of the cable, and a stereo mini plug jack on the other.
A chip is contained in the USB connector section, and it has a 16bit DAC, aas well as a class AB power amp. Stereo, 3D surround, virtual 5.1ch sound are supported, as well as being able to play all audio formats in 3D surround. It operates on bus power.

Inspired by: http://pc.watch.impress.co.jp/docs/2004/0326/kurouto.htm [1]
Product Information (Japanese vendor page): http://www.kuroutoshikou.com/products/sound/audiojack-usbfset.html [2]
Product Information (Taiwanese maker page, English technical specifications): http://www.x-pro.com.tw/usb1.htm [3]
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