non over sampling DAC better than 24/96 or192 DAC?

Ditto Bob! And if I may add, what is often not realized is the fact that most of the available DAC chips literally crash with higher sample rates. So this is the "problem" with oversampling / upsampling.

Regards,
Alex

The 47Labs Shigaraki fits your budget

I also agree with dazzdax. I might add that soundstage focus is rather muddy with NOS(it was harder to localize instruments within the soundstage) and the bass slightly muddy or loose in comparison. The supposed organic quality of NOS was very subtle at best. After direct A/B comparison in my system,I opted for an upsampling DAC.

In the end I think it is a matter of implementation. One method is not automatically better than the other.....it is how the techonology is used (i.e., it is the whole package, input to output).

My personal preference is for NOS implementations. I am currently using the Altmann Attraction DAC. In your price range Audio Mirror, Red Wine Audio, and Scott Nixon, I beleive, all make NOS DAC's. Good luck,

There's something to be said for both non-oversampling and for up-sampling. A good design provides the benefits of both, but only if it is fed with a good signal from the transport and digital interconnect. Even if it is not fed from the purest signal, a good DAC re-clock's the incoming signal so as to minimize some of those problems. Doing all of this with good quality parts really doesn't cost all that much. Sean
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