I have the Musical Fidelity AC3-24 and am completely satisfied with it. You can definitely hear the improvement whether you choose 96 or 192K upsampling. It gets better the more time you can burn it in.
Make sure you negotiate a reasonable return period (say 2 weeks)for this unit with your dealer. Apparently other Audiogon members have had some odd mechanical problems with this unit. I haven't had any problem whatsoever. However, since it's a British product, you need to be careful. The British usually have good designs, but they are not known for high-quality manufacturing. (Sorry Brits, just being brutally honest here)
Make sure you negotiate a reasonable return period (say 2 weeks)for this unit with your dealer. Apparently other Audiogon members have had some odd mechanical problems with this unit. I haven't had any problem whatsoever. However, since it's a British product, you need to be careful. The British usually have good designs, but they are not known for high-quality manufacturing. (Sorry Brits, just being brutally honest here)