I really don't have much to add, except to say that I too am curious about the sonic benifits (if any) of upsampling technology. I will make several observatons, however: Observation #1-A few years ago, many high end companies were crying (in writing to the audio press) that the sales of CD players were droping off because the press was spending too much time talking about the "new" audio formats "soon" to be released, and that the press was discouraging people from investing in newer CD playback units. But now, thanks to upsampling, 24/96, and all that jazz, we're all talking about CD players again. Just a coincidence? Maybe upsampling is "better", but maybe it's just marketing hype. I plan to find out for myself one day. Anyway, on to observaton #2- some people on this site need to lighten up! Remember, this is a HOBBY; it is supposed to be FUN! All the frustration and name calling I see in this discussion group can be a real drag. And the truth of the matter is this. No matter what you buy, no matter how much you spend, no matter how much new technology improves sound quality, no matter how superior your technical understanding is, and no matter how much more "analog" someting sounds---NOTHING WILL EVER SOUND LIKE REAL MUSIC! (the truth hurts, don't it?)----Right now the kid across the street from me is playing (smashing) the drums. I know for damm sure that racket I'm hearing it is not a home stereo. How can that be? Without soundstage depth, height, imaging, tonal balance, acoustical treatments, etc...I can easily tell the difference between live music and recorded music. BTY, I'm a professional jazz musician. I play 3-6 nights a week, 52 weeks a year, all around the world, with some of the greatest musicians alive. I have a stereo system with a retail value of over $15,000. And it never once fooled me. Maybe we need to upsamle our personalities: some of us have lost the ability to have fun:) Keep it real, and in perspective.