Due to a change in plans, Wadia-Miester's P1-A with (heavily modified) P3B is up for sale, sounding superb perticularly when used with my M-Audio Superdac (also for sale). This is a Perpetual Technologies P1-A (resoluation enhancement engine) very highly reviewed (see below) and simply the best at what it does for the money. It uses the Sharc fully floating point chipset, virtualy elimates Jitter, sample rate converter, from 16<>24 bits, also an upsampler too, 44/48/96Khz & 192Khz. It accepts RCA/XLR/I2S inputs, and gives the same outputs. Also included is the Monolithic P3b uprated PSU, to power both P1/P3. This has been further upgraded: have both transformers coupled together and a single-rail fully adjustable Never Connected regulated power supply, a serious upgrade over the Modright version, let alone stock. The P3b(monolithic psu) is 4 months old, the P1 is 18 months. The units are in excellent condition and I'm looking for £600 for both. New the P1 is £850, the P3 is £300 (unmodded) and available mail order from the USA only. I can accept cheques or crdit cards via PayPal. Any questions - please PM or email audio at pointycat dot com [URL=http://128.121.62.219/volume_7_3/perpetual-technologies-p1a-p3a-9-2000.html]Review here[/URL] [URL=http://www.stereotimes.com/acc050701.shtm]And Here[/URL] [URL=http://www.stereophile.com/digitalsourcereviews/455/index.html]Stereophile review here[/URL]