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

It is in my opinion a matter of taste. NOS DACs sound natural and fluid with very good ambience retrieval and microdynamics. They have smaller soundstage though. Up- and oversampling DACs sound bold, powerful in the bass and have wide soundstage. They have generally better macrodynamics in comparison to the NOS DACs.

Chris

it is hard to generalize since the sound of a cd player is the sum of all its parts.

my experience both in my own system and ces, is that too much over sampling and upsampling is not pleasant to the ears.

persoannly i prefer 18 or 20 bit players.

I totally agree with AER. Nice synopsis!

thanks for all of your opinions, i have tried a DAC couple years ago but it wasn't sounds like i expected. i only see a slightly different on it and I sold it right after. I am not sure if i should try different brand of the DAC or go for NOS. Any suggestions for NOS at around US12-1300?

thanks again for your time

ryo