This is a handy wee gadget indeed which I believe is now discontinued from M-AUDIO ranges on sale. Unbelievably I see it going for £199 on Amazon and $150 on another. It is very compact and can be used for many types of recording via computers and mixers and live recording. Perfect transfer of music to computers . It has line in / line out optical and USB cable. I think I paid about £80 for this a few years ago so going by online prices I see it must have been as good as I deemed it to be. In very good condition with no jack input looseness or damage as is the USB port.