Simple device for downsampling?

Would you mind disclosing what DAC it is?

Thanks again everyone.  The fix within roon settings is a nice solution since the setting is specific to a specific endpoint/zone so, by dedicating this DAC to a specific endpoint, I could then use other DACs with other endpoints/streamers set to full resolution without needing to go into roon and change settings.  One surprise is that the DAC has also been working well at up to 24-bit word depth so I have the settings at maximums of 48 kHz sample rate and 24 bits per sample and it seems to be doing just fine on the downsampled higher resolution material.

@lanx0003 - The DAC is a DAC-2 GT-24 by SMc Audio, and began life as a McCormack Audio DAC-1. 

There was a review of an SMc modified DAC-1 (UltraDac) posted to 6moons some years ago and I was curious as to whether it could really sound as good as the writer described.  Since Steve and Patrick have done a wonderful job of building my amps and my preamplifier/buffer, I purchased a dirt-cheap DAC-1 a couple of years ago, sent it to SMc Audio, and told them "no rush guys."  Patrick called a couple of months ago and asked, "are you still interested in a DAC," so I told him "sure."  As you can see in the photo below, what they have come up with is quite a different beast from the DAC discussed and pictured in that original 6moons review.  It has a new board, better transformers, their Gravity Base, and an upgraded DAC chip that will do a sample rate up to 48 kHz (the original chip only did 44.1 kHz). They have customers using this DAC all over the world with the only consideration being the resolution limitation.  I imagine many clients like this as a dedicated DAC for (redbook) CD players. Patrick told me, "give the transformers quite a bit of break-in time" but even within the first day it sounds very good and particularly does a nice job of displaying a rich musical tone, spatial information/soundstaging, and just the right balance in the areas of dynamics and resolution, where there is plenty of both to provide a sense of realism without going over the top toward an in-your-face type presentation.  Overall, so far, it does nothing "wrong," is very musical, and seems to be the type of equipment that is enjoyable over the long haul.  

As background, I have owned a number of DACs and had a couple of others in my system for extended auditions such as Ayre QB-9 DSD and Aqua LaScala.  I have owned much of the Metrum line-up including the top level Adagio and Pavane (I liked Pavane best), and the Jade, which I own and use for my outdoor system.  I have also owned several DACs in the Mojo Audio line-up from the Mystique v3 through the Mystique evo Pro (which I still own), as well as the latest Mystique X SE (which I used for the past year and didn't like quite as much as the Pro).  I couldn't pass up a good deal on a Mola Mola Tambaqui, which is scheduled to arrive here on Monday. 

My comparisons will be between the SMc DAC-2, Mojo Mystique evo Pro, and the Mola Mola.  My set-up is fiber from my router to a Mojo DejaVu server/streamer then a pair of Bonn Silent Angel N8 switches, then the Network Acoustics muon LAN cable and filter into a Metrum Ambre Roon endpoint and coaxial cable into the DAC.  I will also try USB from the streamer into the Mola Mola.

@mitch2 It seems that DAC-2 has a better power supply than DAC-1, which originally featured a Crystal Semiconductor CS8412 chip (handling 48kHz), as per Mr. McCormack. I'm curious about the chip used in DAC-2. It may still be the same chip since you mentioned it is limited to the same sampling rate. I've come across comments from several users about upgrading to CS8414, which can handle 96kHz with improved audio performance.  Mr. McCormack must have a good reason for sticking with the old chip if that is the case.

(McCormack DAC-1 Deluxe Ed.)

Yeah, I haven’t opened it yet but Patrick told me the original chip only operated to 44.1 kHz so the CS8412 must be the second chip they used as he told me 48 kHz is the limit, which my use so far confirms.  At least it seems to accommodate a 24-bit depth.  He also told me whatever chip they are using is smaller so needs a mounting chip that matches the original pin size.  I will see more when I get around to opening it up and taking a closer look.

I believe the DAC chip is the smaller chip sitting on the red base in the picture of my DAC.  Does that conform with where the DAC chip is located in your DAC-1?