This is a rare Audio-Technica sampling rate converter. The output can be changed to 32/44.1/48khz. It's an item that you can enjoy in a variety of ways, such as recording and playback. Externally, there is a scratch on the top plate. Serial 644035 (Tamura Eiji)
Maintenance information: 2024.3.3 operation confirmed
Accessories: none
Main specifications: input (32/44.1/48 kHz) 3 systems: optical/coaxial output (32/44.1/48 kHz) 1 system: optical/coaxial