Yes, the SBM-1 only had 16bit output - I'm not sure why Doug called the upgrade that. It also only has the Sony 7-pin connector, unless it's been modded to provide a coax output instead. I agree with Brian that I'm not sure why you would want to do this, unless you already have one collecting dust and are wondering what to do with it. I still use mine occasionally for stealthing or when I need to travel light, but it's paired with one of my DAT recorders in this case...I still have 3-4 boxes of DAT blanks and unlike most, still like running my DAT deck now and again, but I can't see going to any expense to mod or upgrade an SBM-1 for continued use - there are better solutions out there these days.