Simaudio Moon 350P D2P Preamplifier with DAC and PHONO. NICE

Good looking and great sounding preamplifier from Sim Audio. This unit includes the optional DAC and Phono Stage and will accept RCA and XLR. Comes with remote and manual in original shipping container.

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From Soundstage:

Conclusion

Simaudio has given the Moon Neo 350P preamplifier a visual beauty that was not part of the original Moon 350P. The qualities of manufacture, visual appearance, and tactile feel of my review sample were all excellent. That same excellence extended to its formidable sound -- the Neo 350P had a neutral transparency that presented each recording played through it without embellishment. I never felt that it was holding back the music because of its own limitations -- it let all details flow through. The width and depth of its soundstage were excellent. The Simaudio Moon Neo 350P’s sound, connectivity options, and ten-year warranty make it difficult to find another preamplifier in its price range that is as easy to recommend.
. . . Erich Wetzel
From SIM Audio:

MOON 350P: Superb performance for both analog and digital

The MOON 350P preamplifier uses technology derived from MOON's top-of-the line Evolution Series to achieve excellent sound in a more affordable package.

Large power supply with toroidal transformer
Wide bandwidth and excellent dynamic range
State-of-the-art manufacturing techniques
Modular design allows for addition of DAC and phono preamp modules

The MOON 350P is a high-performance differential preamplifier. Using circuitry derived from the Evolution Series, the 350P is a modular design that accepts optional plug-in modules: (1) a 24-bit/192kHz high-performance D/A converter with USB, optical (TosLink) and RCA (S/PDIF) inputs, and (2) a configurable MC/MM Phono stage.

The MOON 350P's wide bandwidth and excellent dynamic range allow it to effortlessly reproduce high-resolution audio. A well organized and thorough rear panel allows for connectivity to virtually any audio component. For the headphone enthusiast, the 350P is engineered with a discrete headphone amplifier stage, which allows it to effortlessly drive even the worldﾒs finest headphones.An audiophile-grade product with a toroidal-transformer-based large power supply, military-spec passive and active components, and state-of-the-art surface-mount manufacturing techniques, the 350P is the finest affordable MOON preamplifier to date.

Significant design features

7 line-level inputs (4 Single-ended & 2 balanced) including one front-mounted 1/8" mini-jack for personal media players
Discrete headphone amplifier circuit with the output on 1/4" TRS jack located on the front panel
One single-ended input which functions as a "pass-through", bypassing the gain stage to accommodate a component such as a home-theater processor, whose own volume control is used instead.
A full-function monitor loop
Fixed (single-ended) and Variable (balanced & single-ended) line level outputs
An oversized power supply using 2 toroidal transformers in conjunction with 3 stages of DC voltage regulation
IR input for external control and a 12 Volt Trigger Output
RS-232 port for i) full unsolicited bidirectional feedback in custom installation setups and ii) firmware updates
SimLink controller port allows for 2-way communications between other compatible
Optional internal digital-to-analog converter modular for use with a PC, digital music server or external transport, etc
Optional internal phono preamp module with adjustments for gain level as well as capacitance and resistance loading