Upsampling CD and DAC's

Greg: The price differential vs performance is my way to go as well, as a matter of fact I've been far more rewarded by careful setup (vibration damping of components, accoustic treatement and power quality) than fellow audiophiles who think that putting the wallet on the system is the way to go and it's interesting to see the faces of some of them when they try to rationalize (acording to their phylosophy) the cost / sound quality we can get out any piece of gear by really dedicating time to details. Interesting your comments on the DH Labs. Thanks for the input.

luis, your right about all that you have said on setup ,clean power, damping control, the small things you do to your system make some very big improvement in sound quality for no MONEY. i just sit there dumbfounded when i see a system not setup properly, thousands of dollars in front of you and the guy complains that his system doesn`t sound right, speakers in the wrong place, wires not dress , every thing pluged in a cheap eletric strip,room brighter than the noon day sun. they won`t get out there and WORK the system to get what there looing for,then they just buy more stuff and do the same thing over again. we`ve all been there before, its like my dad said , learn from others mistake so you don`t have t make them ALL!!!!! GREG

Go into review magazine at the enjoy the music web site.On the right side click onto equipment and read the review :The tale of 2 dacs. The Audio Note 1.1 dac blew the MSB Gold dac out of the water.The 1.1 is an easy $700. kit and can also be had for $900. assembled. This just offers another possibility that you can entertain as this unit also fits into more listeners budgets.Happy hunting.