Brand new. I bought this combo to record analog signals to my computer, but soon after bought the Wave-USB which did the job with less fuss.
http://www.aldebaran-systems.com/I2AC.htm
https://www.minidsp.com/products/min...minidsp-2x4-hd
$250 + shipping. (This is the price of the ILDA to ADAT converter so you pretty much get a miniDSP for free.)
-Sal