Tascam DA-60 Mark II DAT recorder and built-in SMPTE time code synchronizer in very good condition, and still has more than 85% of the head life available! You can also see the low usage when you check the VFD display – it’s still nice & bright. Please check the photos to see the condition. There is a small scratch on the jog wheel and a little “rackmount chaffing” on the top panel (visible in photos). I recently bought this unit to dub down some old DAT tapes to SD format (so I only put about 3 hours on this machine while I had it!). It plays and records per spec, but I did not use or test for SMPTE synchronization. I did have this recorder checked out and adjusted/tweaked by the #1 tape service person in S. Cailf just last week. Now, having dubbed over my old tapes, I don’t need it and someone else can take advantage of this great recorder. I’ll include a DAT head cleaner tape, and 2 new TDK blank DAT tapes. While this recorder is now working fine, because this is an older machine, there's no guarantee. I suggest you only use the TDK tapes (or maybe Maxell).