Alc271x Datasheet _hot_ Link

| Parameter | Value | | :--- | :--- | | | AC'97 Rev 2.3 Compliant | | Resolution | Up to 24-bit (S/PDIF), 20-bit (DAC) | | Sampling Rates | 48 kHz, 44.1 kHz, 32 kHz (Variable) | | DAC SNR (Signal-to-Noise) | 95 dB (Typical) | | ADC SNR | 90 dB (Typical) | | Total Harmonic Distortion (THD+N) | -85 dB | | Analog Power Supply | 3.3V (Analog: 3.3V to 5V tolerant) | | Digital Core Supply | 3.3V | | Package Type | LQFP-48 (64-pin also available in variants) | | Operating Temp | 0°C to +70°C (Commercial); -40°C to +85°C (Industrial upon request) |

Yes, but not directly via I2S. You would need a USB to AC'97 bridge (rare) or a microcontroller (STM32) to emulate the AC-Link protocol. The datasheet's timing diagrams (Clock: 12.288MHz, SYNC: 48kHz) show that a modern 200MHz+ ARM MCU could bit-bang the interface, but it is not practical. alc271x datasheet