I have the S.M.S.L M300 MK2 DAC for sale. This is an excellent sounding DAC. It has the awesome AK4497 DAC chip. The DAC is in perfect condition. I have the box and everything that the DAC came with. This unit has only had about 7 hours of use. I am selling it for 200 firm. This DAC is unmatched in sound quality for the price. Thanks for viewing my ad.