Upsampling the way to go? ?

Audio Note as well as 47 Labs etc also disagree. After extensive listening here I prefer no upsampling. That is my humble opinion. (as well as many customers who have come over armed with every DAC imaginable).Others will of course have different views.

I haven't heard any of the players you list long enough to comment on them, but I have been listening to upconverted CD for years through the dCS Purcell and Elgar, and have heard other comparable upconversion systemsas well (e.g., the Accuphase). I have never heard any CD player without upconversion that can come close, although I believe that when I heard the Linn there was something wrong in the system, because LP didn't sound very good there either. I heard an Audio Aero Capitole player recently, and it also sounded fabulous.

I used to feel that way also. If you are ever in the area bring your DCS over and we can have some fun.:)

I have upsampling on my Integra Research RDC-7 . I like it alot. I do not have SACD yet as I am waiting for a worthy universal player. I do however have DVDA. I got the DVDA before the Integra. When I first heard the DVDA , on certain well recorded discs , I was very impressed with the resolution. When I got the Integra , I got used to listening to my better recorded cd's with upsampling. Now the resolution difference is very close. CD's are a very bright format. So I got a Classe amp. Now Im in sonic heaven. Mix upsampling with a Classe or a tube amp if you are so inclined, and you will be a happy camper. That does not mean Im anti SACD. I will get a player and some discs. But when you have a massive CD collection, and a limit on the number of SACD's that your actually interested in, Upsampling done well can be very satisfying

I recently upgraded my Leveinson #39 to the new #390s. The #39 was an excellent sounding player, but the 390s is a big improvement. The 390s increases the sample rate to 352.8 kHz or 384 kHz and is the main reason for the improvement.