2 DAC's

From my files on manuals:

This 24 bit/192 kHz) Digital-to-Analog converter offers professional studio performance. Using the Link DAC instead of the inferior DACs in your components will immediately refine and enhance the sound you hear. The Link DAC has the 192kHz sampling rate performance used by studio professionals. The Link DAC III will improve the sound purity of any DVD, CD, LD, and DSS with a digital output. It operates flawlessly at 32, 44.1, 48, and 88.2 kHz as well. MSB’s Link DAC switches between the optical and coaxial inputs automatically. Most other DACs require the user to manually switch inputs. The Link’s analog input pass-through feature creates an extra analog input and allows a variety of configuration options for your system. When no digital signal is present the analog inputs are passed straight through to the outputs. The greater sound detail is the result of very low jitter clock recovery provided by the phase lock loop. Direct coupled outputs provide incredible bass enhancement. There are no capacitors anywhere in the signal path, resulting in a linear response all the way down to DC (0 Hz!). An actively maintained low output offset is achieved through a DC Servo Loop. The DC component of the output signal is continuously corrected to maintain zero volts DC without the use of high loss and sound blocking capacitors. Motorola bipolar output buffers provide the listener with rarely achieved accuracy in sound reproduction. Four separate voltage regulators provide ultra clean power. Heavy duty outboard DC power supply keeps noisy AC out of the unit. The LINK has won an Innovations award and has been rated a Class B Stereophile Recommended Component.

The 18b is still up for sale as well as the MSB DAC.

MSB Link III reduced to $275 shipped