non over sampling DAC better than 24/96 or192 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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I prefer the sound of NOS designs because they sound more natural to me. I'm an amateur classical guitarist and dabbled in playing the piano and sax when I was younger. Vocals, piano, guitar, sax in particular sounds more like the real thing on NOS filterless design. However, NOS does tend to dampen the HF. OS designs have more "sparkle" and more spacious sound, but they don't have the body and truthfulness of instrumental timbre of a good NOS filterless design. But I haven't heard the ultra expensive stuff from Esoteric, Burmester, etc. in a familiar setup.