One of the finest DACs ever produced. Paired with a quality transport its sound rivals my Zanden 5000 Signature playing red book CDs. Add a USB converter, such as a Stello U2 or U3 and play computer files. The one is rated 8/10 only for age, and because I'm the second owner. It is in excellent condition, both cosmetically and in operation. Tubes in excellent condition with low hours. Original box and packing materials are included, as is the owner's manual. Power cable not included. No sales outside the U.S. Add 3.5% for Paypal. Lowball offers kindly ignored.