SIM AUDIO MOON 100D OUTBOARD DIGITAL AUDIO CONVERTER (DAC). Bought new from Sound Hounds in Victoria within the last year. Great sounding, versatile DAC that accepts a selection of inputs, and outputs an analog signal to your stereo components. Great to update the dated DACs in older CD players that have a digital out signal. (Higher end ES Sony players from the early 90s , for instance.) Like new condition.