This unit is just over four years old and is in like new condition, no scratches, scuffs or marks of any kind. Operationally it is 100% and I have never had any issues with it, perfect operation from day one. In addition to playing cd and sacd discs it is also a full function dac with three inputs, usb, spdif and toslink. It locks to incoming pcm signals up to 192/24 and can be set to upsample 2x or 4x as well as convert to dsd. It does not accept incoming dsd but there is an upgrade to the usb input available from Esoteric that will accept dsd. Details are on the Esoteric USA website.
Like all Esoteric products it is exceptionally well built to the highest standards and has a very beautiful, sculpted look. Check for reviews, this unit got raves from TAS, Stereophile and others. Sonically it is the best digital sound I have ever had in my system. The remote is essentially new condition as I have a Logitech universal remote for daily use and the Esoteric remote was used only very occasionally. It comes triple boxed, without doubt the best packing I've ever seen for audio gear. Please add 3% for Paypal, reasonable offers considered. I'm happy to answer any questions, thanks for looking.