Up for sale is a Meridian 518 Digital Audio Processor. This can do so many things including de-jitter. Can go be between DAC and any CD transport, computer (not via USB) or any other digital source you can think of. Increase and decrease bit word length on input and output can go in one connection and come out a different for example optical to coax or Optical/coax to AES/EBU (XLR) or the other way round. Can change dither (noise-shaping algorithms), change gain (+ -), de-emphasis plus a lot more. If you go here to the Stereophile review [URL="http://www.stereophile.com/digitalprocessors/367/"]LINK[/URL] the article goes into great depth. It can also be used as a digital Pre amp, or with Meridian AV decoders and there active speakers, I can not really tell you to much about these set up as I do not own any other Meridian gear but you can download the full manual here [URL="http://www.meridian-audio.com/handbooks/518user.pdf"]LINK[/URL]. Condition wise it is in excellent condition with only very small signs of ware. It comes with manual. Looking for £300 plus £15 shipping. [CENTER][IMG]http://www.imagechicken.com/uploads/1264368172068943600.jpg[/IMG][/CENTER]