Where to find the cheapest Audio (I2S) ADC?

The cheapest audio ADC I could find on big distributor sites is the Everest-semi ES7241D.

Datasheet link

LCSC link

It is priced at just 0.2488€/pc @100pcs (checked on 2024-06-10).

While it’s most likely not the highest performing Audio ADC available, it features 24-bit and up to 192kHz (actually 200 kHz) sampling rate.