Marantz HD-Dac1 in near mint condition. A lot of great reviews out there including this one - http://www.theaudiobeat.com/equipment/marantz_hd_dac1.htm where the reviewer wrote "The Marantz HD-DAC1 is more fun, pound for pound, inch for inch and dollar for dollar, than any digital music player to come my way in the past five years." Plays PCM up to 24/192 and DSD64 and 128. Rear-panel USB, two optical inputs and coax along with analog 3.5mm. Also a front panel USB input for easily attaching a phone/Ipod. Great headphone amp with 1/4-inch input (3.5mm adapter included) with front-panel volume knob. I'm the first owner, bought it last year on a recommendation from a digitally inclined friend who has been through many more expensive DACs and had settled on this one due to its warm Marantz sound and excellence as a headphone amp. I'm selling it now because I just don't listen to digital very often. It definitely has less than 100 hours on it, probably less than 70. Comes with original box, remote and power cable. I also put isonodes on the feet and thought they fattened the sound nicely - they are included obviously but should anyone want me to remove them I'm happy to do so.