>I would like to buy one of these. If you have one to sell, or know of a
>dealer with one in stock. Please let me know.
>If there is another headphone M/S decoder, I would love to know about it.
You can make your own without too much work. If you're willing to hack
up a pair of headphones so you have seperate grounds from each can, you
can just do it with a resistive network. One can is bridged between the
two signal pins, the other can is connected to ground on one side, and
on the other side through two 100 ohm resistors, one to each signal pin.
So the sum of the L+R and L-R is in one can, and the difference between
the L+R and L-R is in the other.
If you don't want to hack the headphones up, you can use a couple
"C'est un Nagra. C'est suisse, et tres, tres precis."