・This is a mid-range DAC from SMSL, featuring the ES9038PRO DAC chip. ・I thought the wide range and precise clarity unique to this manufacturer were its selling points. While the sound is quite clean and slim, at this level it can also skillfully express the deep immersion of the low frequencies. ・It has been used for about two months and is in very good condition, almost like new. However, there may be some minor scratches from use, so please be aware of that. ・Price: Approximately 37,000 yen ・Included items: Main unit, AC & USB cables, original box, instruction manual