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Theta Digital's Timebase Linque Conditioner (TLC) works by "cleaning up" the digital signal from your transport or other digital source. Inside the TLC, the digital signal is conditioned with ultra-fast logic and re-clocked with an ultra-low-jitter master clock.
The TLC can be used to improve the quality of virtually any digital source, producing increased detail more stable imaging, and better transparency. It's a much more involving experience.
Shipping will be $10
It is listed under DACS because there is no better category. It is not a DAC but a device that cleans, de-jitters the signal before it enters the DAC. It excels at eliminating the digital nasties!