PS Audio Ultralink Digital Signal Processor with famous Ultra Analog D20400 discrete DAC. It is equipped with 2 digital RCA inputs and one optical input. It also has one RCA digital output,Analog signal outputs are available through RCA and XLR connectors.This is a very well built product and it is very heavy for its size.The front faceplate is in very good conditions. The top cover looks good except one spot with scratches. Please take a look at the photos. Made in the USA! This item is listed on another very popular web site so the listing may end up anytime. I am preparing for move so I am reducing my collection of audio electronics. Please take a look at my other adds. Shipping will be with postal services including tracking number and full value insurance. I will make sure it is very well packed up for safe arrival. The buyer will pay actual shipping cost. Buyer is responsible for any import duties if applicable. Thank you for your interest!!!

Honestly I have no idea what this does. It seems to work. But, again, I dont know what it does that makes them so expensive. I am selling this for a friends widow who couldnt tell me either. Anyway, Ive priced it accordingly and hope someone knows what it is meant for and wants to own it. Feel free to ask me questions even though I probably cant answer them but, Ill try. Also, feel free to push your little brother down the stairs.