Real time sample rate conversion. Supports up to 24 bits at 96 kHz. It can accept inputs between 32 kHz and 96 kHz at up to 24 bits and can output 32 kHz, 44.1 kHz, 48 kHz, 88.2 kHz, and 96 kHz referenced to low-jitter internal oscillators. If you are doing high-resolution mastering, audio for video, or broadcast, the z-3src is a great asynchronous sample rate converter. Item is in great working order. The case is black and comes supplied with a separate power cord. No original box or instructions, but I will include a tear sheet from Z-Systems. USA and PayPal only please.