I'm looking to sell my Theta TLC. It's an intriguing solution to jitter reduction and works particularly well with an optical digital input, as I've been using it for some time to improve the performance of my Meridian 263 dac from a sony cd player as transport. There are a few online references to this device, such as: [URL]http://www.arcticcorsair.f9.co.uk/audio/kit/theta-tlc.html[/URL] and [URL]http://www.monarchyaudio.com/DIP4.htm[/URL] This article from Hifi News highlights an 80% reduction jitter via optical and indicates further gains likely if the ground to the coax input and output are seperated. Also noticed one sold on American ebay just the other day: [URL]http://cgi.ebay.com/ws/eBayISAPI.dll?ViewItem&item=9725399002&fromMakeTrack=true[/URL] Will pop on ebay, but before doing that wondered if anyone interested here first of all for £110 plus P&P at, I'd guess, £10. My power supply is different from the one shown on ebay which may have been for the US - mine is an original Theta one sold in UK. Chris