for some background on similar application, many of us have been recording 24-bit 96khz spdif with dell axims for almost a decade using a PDAudio compact flash card audio interface. ive used this same card to record to a $200 old notebook with a cfcard/pcmcia adapter and alsa drivers with ecasound command line. this was before the dawn of decent USB audio solutions, of which there are now many... im no script kiddie, but ecasound should easily port to N900