In article ,
says...
Minidisc ? It'd still need digitising, no ?

Only if you're using one of the early analogue MD recorders:-)

On the Sony MD recorders I've used, ejecting the disc and pressing
record puts the machine into what Sony refers to as "Monitor mode";
The analogue input is digitised and a straight copy of this stream
(which has not undergone any data reduction processing) is available
from the digital outputs and a decoded version of this is available at
the analogue outputs.
Plus, of course the MD recorder will decode signals input via the
Digital connections and output them via analogue.

£30 or thereabouts will buy one with a faulty disc mechanism and or
lost remote ETC on eBay.
Not bad for a pretty fair combined ADC and DAC.