To begin with, the box works really well.

It's a simple one-rack-unit black box, and it works fine. If you need one, this'll do the job really well, and the price is reasonable. Tom Bates and I played with it and Bates borrowed it to use for fun and profit and the results were both exemplary and entirely acceptable for commercial CD release. No reason not to buy it if you need it. What is it? The Anatek SR-7 Auto-Sensing Sample Rate Converter. What does it do? It converts any of three digital formats (AES/EBU, S/PDIF, and Optical) and any sample rate between 25 and 55 kHz. to 32, 44.1 or 48 kHz.