About the best DAC on the planet, read the reviews. Purchased about a year ago from Home Theater reviewer Terry London, not much use since I got it since I never get much listening time. Only selling to pay off a loan, wish I didn't have to. Smoke free house of course. I haven't done too much on Audiogon so I don't have that much feedback, however I have the same user name on Ebay-look me up there where I have 106 positive feedbacks. Also, I hate Paypal fees so if you use Paypal I have to ask for the fee, I would prefer a money order. Lastly this does not come with tubes since I bought expensive NOS tubes that I am keeping for my tube collection. I would suggest getting Telefunkens from Brent Jesse.