As modded by Wadia Master from this forum. "This is the M-Audio Superdac used in the superdac thread and has had single ended outputs (phono) added. The DAC has had: all caps uprated, Oscons/Stagnets/rubycons/Analogue devices AD 825 op-amps (baised into class 'A') on the single ended outputs, Omiga audio wire from board to sockets, Schoktty Diodes, Linear Technology Regulators, receiver chip mods, top spec metal film caps (Vishay) and 1% halcro resistors, unit has been damped also, recently had new dac chip and reciever chip, It also has seperate off board psu (Fast trip on inlet side & output) " It can accept signals up to 108Khz into toslink/spdif/XLR and has balanced and single ended outputs. £130 The 12V power lead from the power supply to the dac has been replaced and is a little tempermental, but otherwise it's in good order and sounds great. Only Selling as I now have a Naim DAC.