These were very popular several years ago.
Its an ART di/o DAC and ADC in one unit.  Along with the base unit I'm including 4x 1/4" plug to rca adapters, 2x output attenuators  (not all systems need these),  and an upgraded power supply a 45W Stancor. 
It has stereo analog inputs and outputs.  And spdif inputs and outputs.  Since it can do dac and adc simultaneously, you can do some non-audiophile but fun things:  feed in a digital input, tie the analog outputs to the analog inputs and run the digital signal back out.  Along the way fiddle with the adc's tube warmth dial.  D to A to D
Or the other way: feed it analog inputs, connect the digital out to digital in, then take the signal from the analog out.  A to D to A.
I removed the vacuum tube at ART's suggestion since it plays no roll in the DAC portion of the circuit.
Let's say 
$75   $50 plus US shipping and paypal fees. 




