We have a customer trade in PS audio Digital Link III DAC for sale.  It's in MINT condition with original box, power cord, and manual.

"It displays a sweetness and warmth which consistently locks into the heart of a musical performance.“ So writes Ian Harris in Hi Fi Plus’s review of this incredible sounding DAC. The DLIII is an award winning D to A converter that accepts inputs from any digital source including a computer through USB. The Digital Link III is the best sounding DAC we have ever produced in our 21 years of producing D to A converters. Sweet, open spacious and a joy to listen to, this device will bring the life back into your music. Connect to any CD or DVD player’s output or connect to your computer. The DLIII will decode any stereo SPDIF output stream with 24 bit precision. Use the DLIII to improve the performance of any CD player, transport or media device like a Sonos, Squeezebox, Apple TV or I-transport. Connect any computer to it through USB as well.