ESI U24 XL - Simple, Cheap, & Effective Audio Interface
This interface just plugs in and works! Great for recording at Sampling rates of 44.1 and 48kHz. Won't do any other sampling rates so don't expect it to. Has a built-in AD converter so you don't need any fancy additional gear.
Good device, slightly outdated, but still usable. It has only 32k, 44.1k and 48k but on the other hand it can work with coaxial and optical signals in/outs, which is a big plus if you do music.
Extremely simple to operate, sound is descent, the price is low. So, recommend.
PS
I just want to mention..it has drivers starting from WinXP and up to Win11. And for Mac and Linux also, of course.