Very rare VIC 20 SMPL audio recording synchroniser. The SMPL system consists of a computer/remote control unit and software cartridge, with an optional rack-mounted interface unit for the extended 'SMPL Lock' facilities. The computer needs a monitor (although it's claimed that the system is so easy to use that you can work with the monitor switched off if it produces annoying high frequencies) and the rack-box needs suitable cables to interface with your tape machines and instruments.