upsampling?

....BTW, Kevin Halverson also released an excellent position paper on this subject. To address Hornby's question, I would only say that "upsamplers" such as MSB, Bel Canto, dCS, and others are essentially similar to any outboard DAC, and there are many. Pick your price and as Bpgtt says, let your ears be the judge. Craig

Rcprince (as usual) and all the others seem to be dead right!
I use the ML 30.6 and the 31.5 for digital and adding the Purcell to the chain did not make bad CD's sound much better, but also certainly not worse. With good CD's there was a fantastic improvement in clarity, resolution, soundstage, presence, dynamics. Cabling is indeed important. I am happy with the Purist Dominus. I found the computer in the Purcell sometimes a little tricky to handle. After occasional power failures the unit was difficult to reprogram, behaving in an erratic fashion. It took time and patience. But we are used to that from computers, I guess.....

You might want to audition the Accuphase DP-75V player which upsamples to 24/192; it's stunning. J10 reviewed it in 'Phile a couple of months ago. After hearing it at length, I've decided to upgrade to that player. After hearing the Sony SCD-1, I'm not prepared to buy into SACD, which many consider the "ultimate" CD playback format. I don't find it that much better than upsampling, and in some cases, I think SACD is less. I'm not buying a remastered remaster of something I already have. IMO, SACDs should be DSD to disc, not fold downs of earlier recordings, to bring out all the nuances of the format. Also, I'm not enthralled with most SACD releases to date, particularly at $25 per. For me, the Accuphase DP-75V is the future.