I'm the original owner of this NOS battery operated DAC. This really is a "giant killer" for the money. It operates on CD (44.1kHz) sample-rates without the use of oversampling. It features the JISCO jitter reduction function. It has toslink and RCA spdif inputs. This DAC produces an organic and natural sound that compares very favorably with vinyl. I use it with a PC as a source. Because it gets its power from a battery background noise is virtually non existent. You can read more about it here: http://www.mother-of-tone.com/attraction.htm
It's rated 8/10 for age only, as there are no marks or flaws on the unit. If you meet my asking price, I will include the deep cycle marine battery for free. Thanks for looking!