That was polite, Carl. The reason my response above was so spirited is, quite frankly, that you were getting in the way of gaining a deeper understanding of digital processes for myself and others. You did this by writing things like: The idea that upsampling and oversampling are the same thing is FALSE, and I don't care what you, or anyone else here, believes or disbelieves about the subject. I did my homework, Carl. I asked careful questions and sought out experts (Resolution Audio and MSB two mfgs who market upsampling processors/players) who could shed some light. Others here were asking similar questions of other experts (Madrigal and Theta) and we were all bringing the info back here so that all of us could learn from each other. That is the point of this site I believe! Its a shame you decided to dig your heels in and close your mind. When I first entered the Upsampling thread I thought we had a pretty good group here (you included) to get the skinny on what upsampling was or was not and perhaps, to explore what mfgs are doing now to squeeze additional performance out of CD format. That better processors and players are being made, Im certain. And no, my goal in the above post was not to convince everyone here that you are dumb. (Ok, I could say something funny here, but I wont) Deborah, you're a class act. We need more women like you in 'philedom. Live the good life! Jordan