I recently got another DAC (with DSD) and am beginning to doubt that I need two. It's a factory version MKII, in mint condition and used for about 50-75 hours. I bought it new from a dealer on audiogon about two months ago. I haven't registered it, so you would be able to get the full warranty (I assume). It has the latest firmware, 2.2. Read more about it
http://www.psaudio.com/products/audio/media-players/perfectwave-dac/.
There really is something magical about its NativeX (digital lens) mode, which reduces jitter to practically nothing. If you don't agree, then you have five other filters to find the sound you want. In practical terms, the availability of NativeX means you can use virtually any transport (even a cheap dvd player) and still get world-class sound quality. Also, a benefit not often mentioned is that there's a great user community that PS Audio is constantly plugged into, which in turn seems to have an effect on how the DAC is tweaked/upgraded/firmware'd. If you choose to go the PC route, you not only have the option of using the built-in asynch 192/24 USB option, but also the streaming Bridge as well (purchased from PS Audio).
All original packaging and boxes included, even the protective film that goes on top of the unit.
To be honest, I'm not absolutely certain I want to sell, so buy it before I change my mind.
Please add shipping and PayPal (or use Gift, if you prefer.)
Pictures can be seen on my head-fi ad at
http://www.head-fi.org/t/659207/ps-audio-perfectwave-mkii-dac-preamp-remote-7-digital-inputs-including-192-24-usb-mint-black.