Craig, i've read the "up& oversampling" thread, articles posted by Muse, Madrigal, etc.... and probably a dozen articles on upsampling dacs. No suprise that different sides come down with different opinions on whether this is a semantic difference or not. I'll admit my bias by saying that I intend on buying one of these units and letting my ears decide if I like it better than my certainly outdated 5 y/o player. One real difference, though is that on some of these units, the upsampling can be switched out(as its on a seperate chip), and you can decide for yourself whether it's for real or BS. Otherwise I'm in complete agreement, I already enjoy my 1000 or so CD's and would rather spend further $$$'s on expanding this collection (dramatically). I believe the many above posters on the wonders of SACD, but 2 years into its release it doesn't appear very promising on the software side of things.