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This cute little NOS DAC uses 8 Philips TDA 1543 paralleled chips (instead of over sampling).  It has 1 RCA SPDIF and one Toslink Optical input (switched on the back).  It uses an R-Core transformer, and has an on/off button on the front.  It has been the topic of a host of mods, ranging from minor component swapping to all out no-holds-barred major revamps (even one by Lampizator) costing several times the unit's original price.  These are currently available new from Pacific Valve for $225.  I bought this one several years ago with the notion that I would mod or tweak it, but never got around to it.  Now I've just got too many DACS, and I've got to start cleaning out the closet.  Because of the nature of the processing chips and the input receiver, it will not accept high sample rate data or longer bit lengths than 16 bits.  It is a charming sounding unit, with the typical characteristics of NOS DACS (smooth, relaxed, analog-like are the most common adjectives used to describe it).  First $80 (plus paypal fee and shipping in US only) takes it.

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