I purchased this Benchmark 24/192 DAC new and had it sent directly to Chris Johnson (formerly of sonic frontiers fame) at Parts Conexion for his mod which includes many upgraded parts. Subsequently, I sent it back to him for the installation of Burson Discrete output stages. Eventhough his original mod upgraded the opamps to the best available, the Bursons were a revelation. Without exaggeration, the Bursons made the DAC 1 without them unlistenable. That is how big an improvement it was. 10Audio.com did a nice review of the Benchmark DAC 1 with the basic chris johnson mod and it can be found on the 10.audio website. The sound of the Benchmark with these mods is so much more detailed, open and musically right with a noticeable absence of digital glare. Eventhough both the balanced and single ended outputs have been modded, only the single ended outputs have the Bursons, so my description should only be applied for singled ended use. Also, I did have occasion a while back to listen to a balanced cable, and I noticed some static in the balanced outputs, so this should be considered for the single ended only. As part of the mod, the signal bypasses the volume control for improved sound. The gain is not affected at all by this. In fact i have easily driven my amp directly with the dac 1.
One thing to mention is that the single ended outs are reversed - left (white usually) is right and right (usually red) is left. It was that way when new and I never bothered to have it changed since it had no bearing on the sound as I looked at it as red being left channel and white being right channel.
The case is in very good condition as you can see by the photos with only some very minor and normal marks.
If you have ever heard the Benchmark, this unit will maintain all of its strengths and be much more musical, nuanced and analog sounding. In fact, with just the main mod, 10audio.com noted that it had become analog sounding. Well, again, there is no comparison after the Burson mods. Not subtle in any way.
As with all DAC 1's, has a bnc in and rca adapter, so it will accomodate both.
Price when new reflects price new with singled ended upgrade including bursons.