What DAC should I buy?

This thread got way under my skin, I guess, because I just broke down and purchased (here on the 'Gon, natch) an MSB Gold Link III DAC w/P1000 Power Base, which is the dual-chip per channel, top-line model of the Link with standard 24/96 upsampling installed. Heaven help me, I've gotta know whether or not this "upsampling" business is gonna make a difference in my system vs. my above-mentioned Theta DSPro Basic IIIa DAC reference. I'm afraid I might be getting a little ridiculous here, since my collection is still over 90% analog vinyl, but I want a DAC that will stay abreast of technology through an upgrade path if at all possible, so when this new unit gets here, if it even sounds merely indistinguishable from my reference, I may end up swapping and selling anyway. I'll post again when I've determined anything (other than my neuroses, that is). Pray for me...

Zaikesman, my beloved Theta IIIa was sadly bettered by a Bel Canto DAC2, and I didn't want to face it, either. Everything is system dependent, of course, but the Bel Canto was cleaner, clearer, more detailed and more musical. I'll be curious what you think when you get the MSB Gold.

I'd put in my recommendation for the Bel Canto DAC2, but at $1,300, it is above the price point. I've only seen one used one at $950, and that's it.

Good luck Zaik...

Let me know your results, as I will not be able to buy anything for a couple moths...who knows, I may buy your MSB:)

Alright, already...the post goes up today, if they approve it! Look for the title Upsampling Put To The Test...and bring a comfortable chair, it's a long one... :-)