For sale is a Theta DS Pro Generation III digital processor in good condition. This DAC has been recently serviced and new electronic components put in such as 2 toggle switches, a capacitor, and a resistor. Our tech has confirmed this piece is in great working order and sounding awesome. Cosmetically there are some blemishes like edge wear on the front face and sides of the unit. There is also some marks on the top plate of the DAC and the rubber of the power cable has some tears in it. All of these blemishes have been showcased in the photos. Although these piece has some obvious signs of use, it is still 100% functional and sounding absolutely incredible. The Theta DS Pro Generation III is a superb product worthy of my highest recommendation. Listening through it, I consistently crossed the threshold from good sound to total immersion in the music. This was digital playback of the highest caliber. Moreover, the Gen.III had much less of a distinctive signature than previous Theta processors, with a smoother treble, better portrayal of instrumental textures, and a more refined, yet bigger, soundstage. In addition, the Gen.IIIs bass performance—extension, control, power, and warmth—was beyond reproach. - stereophile.com SPECIFICATIONSDescription: Solid-state D/A processor.Frequency response: DC–21.72kHz (no tolerance given)Decoding software: proprietary time- and frequency-domain optimizationMath resolution: 56 bitsComputing power: 45 MIPS (million instructions per second).Inputs: four coaxial on RCA jacks (Toslink and AT&T ST-type optical inputs optional)Digital output: one RCA jack, S/PDIFAnalog output: Single-ended on RCA jacks, 3.4V minimum at full scale (balanced on XLR jacks optional)S/N ratio: 120dBResolution: 20 bitsLinearity: 20 bitsTHD: 0.002% at full scaleOutput impedance: 2 ohmsDimensions: 19 W by 15.5 D by 3.875 H. Weight: 36 lb Decibel Audio is a retail store and custom installation business in the Wicker Park neighborhood of Chicago. We have serviced the Chicagoland area with new, used and vintage equipment for over 20 years. Visit our brick and mortar store at 1429 N Milwaukee Avenue, Chicago, IL 60622. We are authorized dealers for AKG, Audioengine, Audioquest, Bellari, Bluesound, B&W, Cambridge Audio, Cary Audio, Clearaudio, Cleer headphones, Dali, Denon, Draper Screens, Dynaudio, Grado, Harbeth, Hegel, Iso Acoustics, Jolida, JBL Pro, James Loudspeaker, KEF, KLH, Lehmann Audio, Marantz, Music Hall, NAD, Ortofon, Parasound, Pro-Ject, PSB Speakers, Plateau, Rega, Rogue Audio, Russound, SONOS, Samsung, Skylan, Vicoustics, Yamaha, and more. All shipping is via UPS or USPS as noted in each listing, unless other arrangements are made. Buyer is responsible for reviewing cosmetic condition detailed in photos before bidding. You are welcome to pay with Visa, MC, Discover, AmEx, Etc. We prefer Paypal for international bidders. Local customers are welcome to view and pick up auction items during store hours. All customers must pay Illinois Sales Tax if picking up in store. Illinois residents please add 10.25% sales tax for shipped items.