Theta released a slew of DACs in the last decade and the DSPro Gen III was the “middle of the pack” model in terms of list price. We have had a few models come through our store and they all never fail to impress. Especially now when they are so inexpensive. We had this GEN III compared to our budget entry DAC – PS Audio DLIII and the Theta had a more transparent sound. It may lacked the sharp details from the PS Audio but it was smoother and easier on the ear when pushed into extended listening. Even then, the GEN III still produces an amazing sound presentation. Musical notes were precisely cut and laid out beautifully. The GEN III was a technical gizmo back in the days that can and will steal the limelight from many current day DACs that cost up to $1,500 and will punch the daylights out of many sub-$1,000 DAC. Feature wise, it has three digital inputs (two coaxial and one BNC) and a pair of digital input/output for a digital recording device like a DAT. Analog outputs are both coaxial and balance.
Cosmetically, the unit looks good. Some scuff marks on the top cover and edges of the faceplate but nothing major. Toggle switch for the “invert” feature is slightly bent but works fine. We do not have the original box but will securely pack it for safe shipping.