Guys,
Thanks for your responses.
This is looks like a 110V unit only. I will pull the bottom panel and see if there is an internal switch.
For sources, I have tried two different MP3 players into the DAC via the USB port on the front pannel. I have tried CD's via a DVD player and I will check the set up. I have used an analog (Cassette) source too with no luck.
The amp has been out of production for a year or two. There is not much on the manufacturer's site. Best info is probably an enjoythemusic.com review at this point.
CN
http://www.dared.us/MP-5.htm
http://www.enjoythemusic.com/Magazine/equipment/0306/dared_mp5.htm