For those looking for a tube DAC here is the awesome ModWright OPPO 105D. The sound quality of the ModWright OPPO's is legendary. The ESS Sabre32 DAC chip in the 105 provides exceptional clarity and spaciousness. The ModWright modifications smooths out any sharpness in the tone and takes the OPPO 105 to a entirely new level of performance. Electronically, and mechanically this 105 is in near perfect condition. Originally intended for my home theater system, I never got around to installing it. This unit has been very lightly used, probably less than 100 hours. The original tubes test as new -- better than 100%, and even the original batteries in the remote test as new. The face-plate shows some discoloration. I've lowered the price this unit to reflect the cost of replacing the face plate. For those not overly concerned with cosmetics, this OPPO BDP-105D is very well priced indeed ! http://www.theabsolutesound.com/articles/modwright-oppo-bdp-105-with-truth-modifications/?page=2 I have many high quality 6SN7 tubes available for anyone wanting to upgrade from the stock tubes provided. Please allow for Paypal and shipping expenses.