Theta Digital DSPro Basic

From Robert Harley’s review in Stereophile  Aug 5, 1990, “Moving on to the listening impressions, I was not prepared for the level of performance offered by the DSPro Basic, especially at the "budget" $2000 price point. This is one terrific processor. The DSPro Basic's overall presentation was clearly more in the league of the megabuck units, rather than sounding like merely an improved version of an inexpensive decoder.”  and concluding “To say I liked the Theta DSPro Basic is an understatement. It provided a level of musicality I would never have expected at this price. In fact, the DSPro Basic is the best digital processor I've heard at any price, except for the $12,000 tubed Stax DAC-X1t.”
Need I say more…
From Theta Digitals Legacy Product page  https://www.thetadigital.com/legacy-products/ The DS Pro Basic and DS Pre Basic, lower priced versions of the Generation II predecessors, allowed many more music lovers to obtain satisfying digital sound. A Basic unit had a thin-line chassis containing a single circuit board, which had all three of the required sections (power supply, digital, and analog), on it. The digital and analog sections were similar to the DS Pro Generation II, so the Basic had a very similar sound, but didn’t have as much resolution as its larger sibling.
Theta Digital DSPro Basic D/A processor Specifications

• Description: 8x-oversampling, dual 18-bit digital signal processor. 
• Inputs: two digital coaxial on RCA jacks. 
• Output: 1 digital (S/PDIF) on RCA. 
• Analog outputs: unbalanced RCA jacks. 
• Sample rates handled: 44.1kHz, 48kHz. 
• Frequency response: 20–20.5kHz +0, –0.1dB. 
• S/N ratio: 104dB. 
• THD at full output: Less than 0.001%. 
• Output level: 3.4V RMS minimum.
  

Dimensions: 19" W by 2¼" H by 14" D. Weight: 17 lbs (shipping).
More information Review from 2015! https://headmania.org/2015/06/28/theta-dspro-basic-oldie-but-goldie-dac/
Stereophile http://stereophile.com/digitalprocessors/theta_digital_dspro_basic_da_processor Stereophile: Aug 1990, vol 13, iss 8, Harley AudiogoN http://app.audiogon.com/listings/283818 AudiogoN http://app.audiogon.com/listings/511017