This was the DAC that Stereophile magazine touted as the best value digital combo when paired with the Theta Data transport. For under $300 now, this is sonically one of the best DAC for this little money. The Theta is not about possessing the most current bits, high oversampling rates but just music. And it was a fabulous.
Cosmetically, the DAC is in very nice shape. Some minor scuff marks here and there but nothing major. We will securely pack this for safe shipping.