This is still an interesting product despite its age.  a What HiFi 5 star across multiple years. It provides 3.1, allowing for use of a proper HiFi set up for producing the Front L R acheiving 5.1. 

I have been using it laterly as a DAC, it takes a computer feed via co axial or optical and allows RCA for a conventional HiFi.  Handy as the remote then allows for switching between source and control of volume of a vintage and pre remote hi fi set up.

For home cinema and as a DAC it does an admirable job still. The drawbacks being that it is pre HDMI, pre 7.1 and pre some of the more up to date sound processing.  The condition is good, better perhaps than the photos suggest.  Manual no box.  I prefer pick up but can post.