Budget Item That Works
Forty bucks for an active DI of this quality is a bargain. I initially needed one to connect my drum machine into my digital mixer, and it works perfectly for this. It works well for numerous other purposes around the home studio and for live sound reinforcement, too. I'll have to pick up a couple more of these, as Samson got this one right.
Metal enclosure with some weight to it, solid connectors and switches, ground lift. This is not a cheesy, plastic product.
My one complaint is the lack of a DC input jack. 48V isn't always available on line level mixer inputs, and batteries aren't always practical.