This is a rare devices that Audio-gd made at the request of some of their Chinese customers. It is a DSP-3-based device like the Digital Interface, but takes any of S/PDIF (BNC or RCA), optical or USB inputs and outputs to RCA or BNC S/PDIF, with or without up-sampling. It can optional up-sample to 48, 96 or 192 kHz. The DSP is the latest version as found in the original Digital Interface. I've modified it slightly, with a newer 96kHz capable TE8802 USB board. One of the two digital outputs uses Audio-gd's proprietary current output system, as found in their CD-7 transport. Shipping may be as much as $100 via EMS.