This is a used Apogee Rosetta 200 AD/DA Convertor.
Apogee Electronics’ Rosetta 200 is a two channel Analog to Digital and Digital to Analog converter that features the same premium quality signal path as its big brother - the Rosetta-800 - as well as enhanced digital functionality that makes it suitable for a wide variety of applications in the modern digital studio.
This used Apogee Rosetta 200 is in excellent condition.