I have a system in need of a PC audio source by way of a headphone jack or possibly a line out jack. The intent is to plug my device into a PC audio jack, have it show up as an ordinary set of phones, and push audio signals to an analog to digital converter (ADC)
The output is line level / headphone compatible.
The impedance can be just about anything, ten ohms to 10K or more.
Aiming somewhere around 10K is probably most practical for an audio input.
The load needs probably needs a DC path (resistor across it) for the PC auto switching system to detect it, if that's enabled.
The signal will be symmetrical to ground.
Downsides:
PC analog audio is generally not that good quality and frequently has power supply noise superimposed on it.
If the external equipment is separately grounded, earth loops and yet more noise on the input are likely.
It may need isolation transformers to eliminate ground loops, but they can then reduce frequency response and do nothing for source noise.
You say you are going to feed the signal to an ADC - so you want digital audio...
The better option for that is to take a direct digital signal and use that in your project - you avoid all the noise and grounding problems and retain maximum possible quality.
Most motherboards have an S/PDIF digital audio output, even if there is no rear panel connection for it.
It's a 5V logic level signal and can connect directly to a TOSLINK transmitter for optical out, or a resistor divider for a coax output.
You can buy add-on connector plates for desktops, with the connectors and appropriate cables to suit different makers S/PDIF headers.
If your computer does not have S/PDIF, you can get an external USB sound card with optical or coax out for about 10- on ebay.
For info:
For serious music / high quality audio use, you can get USB (or firewire etc.) Audio / MIDI interfaces that are vastly superior to PC sound card audio, eg. 24 bit at 96KHz or 192KHz on multiple simultaneous channels is not unusual.
Not knowing your intended application, such devices may possibly be relevant.
Examples - Focusrite Scarlett 2i4, Presonus Studio 192 (and many, many others).
https://www.amazon.com/Focusrite-Scarlett-Audio-Interface-Tools/dp/B01E6T50LY
https://www.amazon.com/PreSonus-Studio-192-Interface-Command/dp/B00XVIN776