Early but outstanding DAC from Theta especially if you're into standard redbook CD's. Carried an MSRP of $3795 back in 1992 which equals $8000 today w/inflation. This example was well cared for and did not need any service from us after careful review on our bench and listening tests. Fully tested and working as it should. Lots of connection options including RCA, XLR, and BNC. In very good physical condition with little signs of use. Comes with its original box and manual. Click below to add our recommended matching cables from Kimber Kable, all brand new as SkyFi is an official Kimber dealer. Kimber Kable - RCA Interconnects - Better Kimber Kable - RCA Interconnects - Best Kimber Kable - Coaxial Digital Interconnect - Better Kimber Kable - Digital AES/EBU (XLR Connector) Interconnect - Best (If Applicable) Kimber Kable - Power Cords - Better Kimber Kable - 14AWG (Gauge) Power Cords - Best From a Stereophile review written by Robert Harley and Shannon Dickson:The Gen.V is an evolution of Theta's highly regarded DS Pro Generation III processor. The V uses the same DSP engine for the digital filtering, and even the same filtering algorithm. The big differences in the Gen.V are the all-discrete analog output stage (no op-amps, as in the Generation III) and the updated power supply.The Gen.V's build is almost unique. The unit is divided into three distinct sections, each shielded from the other: the power supply is housed in a subchassis below the digital section and the analog output stage, and the digital compartment occupies about two-thirds of the upper area. These subchassis act as Faraday cages to isolate each subsystem from the others' electromagnetic radiation.The power supply has four separate power transformers supplying 13 regulators. Eight of the power-supply rails are regulated in the power supply, then re-regulated on the analog board next to the circuits they supply. All the regulators in the Gen.V are three-pin ICs; filter capacitors are the excellent Nichicon Muse types. The power supply of the Gen.V was significantly updated from that in the Generation III, to accommodate the new discrete output stage.ConclusionThe Theta DS Pro Generation V—which provides a major improvement in sound quality over its predecessor, the Generation III—represents a sonic turnaround for Theta, with less of a distinctive character. The smoother, more laid-back Gen.V resolves more detail than, and has a refinement lacking in, the Gen.III. While making their top-of-the-line processor less vivid and incisive, Theta managed to maintain the hallmarks of their products: spectacular soundstaging, the best bass reproduction in digital playback, and a wonderful sense of pace and drive.Specifications:Description: DSP-based D/A converterDigital inputs: One AES/EBU, one coaxial on RCA jack, one coaxial on BNC jackDigital tape loop: One, on RCA jacksFactory Optional digital inputs (1992 Pricing)AT&T ST-type optical ($300), Theta's LaserLinque optical ($800), TosLink optical ($100)Digital filter: 8x-oversampling, custom-software–controlledComputing power: 129 effective MIPSMathematical resolution: 56 bitsOutput resolution: 20 bitsLinearity: 20 bitsFrequency range: 1 Hz – 21 kHz (no tolerance given)S/N ratio:>108 dB THD at full output: