This is another item from the stash of a reviewer/friend who barely used it and then placed it on the closet shelf. Cosmetically, it is as new with no scratching anywhere, top nor bottom. I placed it in my system and it performed perfectly well on both the coaxial and optical inputs. There is no manual with the unit, but it is so straightforward that one is not really necessary to operate it properly. It comes in the original box, the interior of which is form-fitted in foam for excellent protection during shipping. Power cord included.