This is a 6 week old Eastern Electric Dac Plus that has been upgraded with LME49990 Op-amps (2 single and 2 double) and a PSVANE 12au7 T tube. Since these tubes come in matched pairs the extra matching tube will also be included as well as the original op-amps. Unit is in mint condition since it is for all intents and purposes, new. I rate 9/10 because I did remove screws to install op-amps. Read the numerous reviews and you'll see that this is a killer Dac for little money. Price is firm. PayPal add 3%. Price includes shipping in continental US....no foreign sales...no exceptions...Don't ask. Feel fee to contact me with any questions. Thanks for looking.