7/10 condition with a slight scuff/scratch on the top of the bezel.  Unnoticeable from the front and is very subtle until you see it.  All inputs/outputs tested and the unit is sonically flawless.  

 

"A feature-packed product with nearly everything the digital and analog audiophile could hope for all wrapped up in one pretty package. The P 5 does a wonderful job of resolving fine details in music... captures and delivers it wonderfully, with sumptuous richness and oodles of warmth... exceptional imagine and soundstage capabilities. Overall, I adore the ergonomics of the P 5, I love its twist knob input selector, I love its volume knob... I just adore touching the thing, to be quite frank about it. And with the vast bulk of my digital music collection, I simply adore listening to it."  -Home Theater Review
 

• Burr-Brown PCM1798 DAC with USB, Optical and Coax inputs
• Coax and optical accept all sampling rates up to 192 kHz, 24-bit
• USB accepts up to 96 kHz, 24-bit
• Incoming jitter on all three digital inputs is significally attenuated with an effective clock recovery system
• Analog Bass management with high and low pass crossovers
• Home theater bypass input for surround sound integration
• Front panel subwoofer level control
• 5 RCA line level inputs
• 1 XLR balanced input (parallels Input 5 RCA jacks)
• Phono input for MM & MC cartridges with 100 Ohm or 47k Ohm load
• Front panel Aux input with automatic +12 dB gain stage
• Balanced XLR and RCA left and right outputs