Not a DAC you see every day for sale, but this is a fantastic DAC for the price. 8 inputs, including Bluetooth, lots of features, fully balanced, and features the Analog Devices AD1955 chip that is used in the Dangerous Music Convert 2. I have heard some describe the 851D as the "Baby Convert 2". DAC is in good shape overall with a handful of minor scuff marks, but is in perfect working order. DAC includes the Cambridge Bluetooth module, as well as the remote and power cable. Price includes shipping and PayPal.