The B&K Components Reference 30 A/V Processor. Repacked in its original box with the original remote and owner's manual.
I am the original and only owner of this unit. It is a wonderful unit granted it only has analog technology for video in/out. You can get up to 7.1 audio processing using the Toslink connector(s), or 5.1 via analog connections. It was the brain for my home theater for many years, but I'm finally upgrading to Atmos technology. 
The unit is in full working order and has never been serviced. The box has been dripped on while it was in storage, but the unit was NEVER inside the box while in cold storage, ONLY the box itself was in storage.