Alright, I need to let my Theta Gen V go. This DAC is not in the best of shapes (pics soon) and it has the buggy firmware that makes 48kHz contents sound like digital noise. It is a well known issue that impacted quite a few units... Also, I replaced one PCM63 DAC chips when I got it, to fix an obvious balance problem. And, one of the transformers hums a bit. The inputs are RCA, BNC (S/PDIF) and XLR (AES). It has single ended and balanced outputs. If you can look past the age, the replaced DAC chip and the 44.1kHz only capability, then you're in for a treat! This DAC can produce some of the best music, even by today's standard. It's a warmer / fuller take on Schiit's new offering, with a performance that sits between the Gungnir Multibit and Yggdrasil. Terms Asking for $600 net to me (buyer pays for shipping, or pick up in LA area).