IF you are recording at home etc you really Need this to Master your recording. After you record your music run it through the 96K FINALIZER and hear the big difference. I used my friends 96K and was so impressed I bought the same unit. I bought this new and never used it due to a accident shortly after I bought it. I paid close to $2000.00 for the New 96K. It's Mint Condition in the box.