Up and Over sampling EXACTLY the same thing

The Audio Note DACs don't up- or over-sample, I believe, and they sound great. So you're right, go by your ears.

Finally someone mentions this here in an enlightened manner,
although, even with this, many audiophiles will not give up their misconceptions,
and dealers that sell hype will always be happy to keep the misconceptions going $.

I find it interesting that the statement "we need to evaluate equipment on how it sounds and not on the technology used to get there" is being put forward by someone who clearly understands the technology well.

If this statement is taken to mean that people can get drawn in by marketing hype around techie words, then I agree. If this statement means that performance should be evaluated based upon sonics and not on design, then I disagree. Case in point - The shoot-out between VHS and Beta format is a fascinating technology story. Warms my heart to know that R&D can really break through what look like fundamental performance barriers. I will always hold out hope for digital play back, and want to know the story along the way.

Just ordered a Belcanto DAC2 – and now this! Are they really the same? I doubt. My imagination is that oversampling is a linear interpolation from one sample to the next, in 4 or 8 steps, while the interpolation from upsampling is of a sine-wave shape created by coresponding algorithms. Well, I can't pretend that I'm right on this.

Anyway, it's obvious that a conversion from 44.1 to 96 or 192 kHz isn't just oversampling in the mentioned way; there had to be 88.2 or 176.4 kHz. It's first of all a sampling conversion. I don't know if there's any advantage from that, but it surely is different from common oversampling.

And according to German magazines it sounds clearly better than with normal CD-Players' (oversampling) techniques. The reviews refer to DCS Purcell/Delius + Elgar, Chord DAC 64, Electrocompaniet ECD 1 and Musical Fidelity A 3-24. Especially the DCS combo is said to be very close to the hi-rez formats. If there is a possibility to switch between upsampling and non-upsampling, the difference is clearly in favor of the former.

Hellosimplymusic, I agree that the misconceptions regarding up/oversampling have reached critical mass and that the marketing hype will likely continue.

I wouldn't say I understand the technology well. I am not an EE specializing in digital design, although I am an engineer. That said, I do not think this is conceptually difficult to understand.

Judit, I wrote that to mean that I feel purchasing a piece of equipment based on the marketing hype is not likely to result in sonic satisfaction. The component may sound better, it may not as well. Our ears will ultimately determine our satisfaction, notwithstanding certain short-term psychological effects (eg. this "should" sound better affecting it "does" sound better -- not sure what this phenomenon is called?).

I am not familiar with the VHS/Betamax story, but I have heard it to be very interesting. Something along the lines of Betamax being technically superior, but marketing and timing resulted in VHS winning out. Is that essentially correct?

Ultimately, I think we all want better sound. Some may be quite content with knowing their ears tell them it is better while others want to know how/why as well. For me, I want to hear the differences for myself and know how/why also, probably the engineer in me coming out. But, no matter how interesting I find the technology, if it doesn't sound better I don't want it. And BTW, I don't consider "upsampling" new technology. Better filter design, yes, upsampling, no.

I have not heard any of the new formats (DSD or 24/96). They likely offer greater "potential" for sonics, but without a sizable library of software and clearly better sound, I probably will stay on the sidelines. I also have hope that significant improvements in Redbook CD will continue as long as 16/44.1 software is still produced. This, I believe, is good for us all!