Very clean Meridian 518 for sale. Includes copy of owner's manual and MSR (Meridian System Remote) with manual. This unit works flawlessly as new and is 24 bit /48 khz compatible. In addition to converting digital formats (optical input to coax RCA or AES/EBU output, AES/EBU to coax RCA output) it removes jitter by reclocking the incoming signal and also allows you to noise-shape dither up to 24 bits, utilizing several different selectable algorithms. The unit can be used in a home or professional audio environment between cd/dvd player and DAC or for recording, between analog to digital converter and digital recorder. Inputs include Toslink (1), coax RCA (3), AES/EBU (1). Outputs are coax RCA or AES/EBU. This unit is considered to be one of the best of it's genre. Unit sold for $1,695 new, remote was another $200 I believe.