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The ESOLS Engineering Pulse Code Modulation Receiver (SMT-7204) is a training system for learning PCM reception and decoding. It covers key concepts like D/A conversion, serial-to-parallel conversion, and synchronization techniques. A USB UART interface enables real-time PC communication for monitoring and analysis. Users can explore how digital PCM data is converted back into analog signals. This trainer is ideal for understanding PCM reception in digital communication.