Classic Denon DA-500 DAC in very good condition...The Burr Brown PCM1702 chip is well regarded for it's analog-like sound quality..This completely stock unit sounds great but with some modifications (of which there is plenty of info on the web) this baby will really sing..Has 5 digital inputs (3 Toslink and 2 Coaxial) Will be shipped well packed and a copy of the service manual will be emailed to the buyer...I'll be happy to answer any questions...$139 delivered within the US...Paypal OK with no fees.