A true classic! The Entech Number Cruncher line received superb reviews when it first came out and still provides great value for the money.
http://www.stereophile.com/digitalprocessors/1298entechFor those who like modding apparently there are lots of options. (Haven't touched it myself.)
Cosmetically it's perfect. Would rate it a 7/10 in that when you toggle between coax and optical, there is some popping that goes away rapidly after a little use. Because of this I wouldn't it if you switch constantly between sources (unless you want to open up the chassis and improve that button). But if you leave it on one source there are no issues whatsoever.
Asking $75, shipping not included.
