PS Audio DigitalLink III

Looks and works like new.  Comes with original factory packaging and original manual.

From manufacturer specs:
3 digital audio inputs — optical, coaxial, and USB (Type B). All may be connected simultaneously. A button on the front panel is used to select a source.
RCA outputs and balanced XLR outputs. 
192kHz/24-bit processor with 8X oversampling filter (user-selectable 96kHz or 192kHz)
FET-based discrete output stage
built-in high-end power supply with oversized toroidal transformer
THD: 0.0005%
dynamic range: 123 dB
Power Switch: There is a main power switch on the rear-panel. It is ok, and is designed to be left on all the time.
There are six blue LEDs on the front panel; one of three lights to indicate the input (coax, optical, or USB), one of two others lights to indicate the sampling frequency (96 kHz or 192 kHz), and the sixth light to indicate an input is locked in.
detachable power cord
weight: approx 10 lbs.
8-9/16"W x 2-13/16"H x 15-15/16"D