Thank you for viewing. Available for immediate purchase. Accessories: Main unit only. Power cable and manual not included. Condition: Operation not confirmed as I don't know how to use it. DA-01 High-performance 192kHz 24bit DAC Digital (Optical & Coaxial) to Analog (RCA) Toslink/Coaxial to RCA/AUX audio converter, DA converter, headphone amplifier, 3.5mm jack with volume control, optical cable included, silver, no USB audio input support. [High Sound Quality] Supports high-resolution digital audio sources 192KHz (32~192KHz) 24bit (16~24bit) input, and this product can convert digital signals (Optical & Coaxial) to analog signals (headphone jack & 2RCA). The CS8416 DAC and MAX9722 amplifier used have low distortion, which comprehensively suppresses noise and the pop sound when turning the power on and off. [Versatility] Applicable to devices such as HD TVs, satellite receivers, CD/HD DVD/BlueRay players, game consoles, PS3, PS4, Xbox, and Apple TV. Note: This product does not support 5.1ch (e.g., DTS AC3). Please change the audio output format to PCM/LPCM before use. This is a junk item, and returns are not accepted. Thank you. [With Volume Control] When using it with games or HDTVs, you can directly turn the power on/off and adjust the volume with the volume knob on this product. Power input is required with the included USB cable (for example, connecting it to a USB jack on a PS4, Xbox, BlueRay player, or a mobile phone charging power adapter is fine. If you don't input power, no sound will come out even if you turn the volume). [High Production Process] Manufactured with a high-quality aluminum material using an anodized, diamond-cut, and laser-engraved manufacturing process, it is compact and lightweight, making it portable and convenient. Product size: Width 65.0 x Height 21.3 x Depth 60.5mm. Regarding the negative feedback, I received this kind of feedback even though I had described the items as used. Thank you for understanding that these are used items!