I've been playing about with upsampling for a while now, but I don't think it can beat a good non upsampling DAC. Yes, they do 'stuff' to the sound but I don't think it's worth doing. It is just like a digital zoom as other people as said... you can print it out bigger, but it's not higher quality.
I'm having a dabble with the Reimyo DAP-777 at the moment, and am becoming intrigued in a moth-to-light-sorta-way by the Shiragaki / Dumpty combo. I'm far more interested in 24/96 playback and of the potential of things like the service Onkyo started recently. http://music.e-onkyo.com/ 24/96 downloads direct from the masters, if I'm led to believe correctly. Now this would be interesting, if only to highlight the crappiness of what passes for masters these days :p -- pasodoble AKA "bangraman" on Head-Fi. _______________________________________________ audiophiles mailing list audiophiles@lists.slimdevices.com http://lists.slimdevices.com/lists/listinfo/audiophiles