Daltonlanny, there are many digital players out there to "up-sample" to 96 or 192. What I am saying applies for all of them. Example that comes to mind is Audio Aero Capitole (or whatever). It is so irritating that I can not listen to it for more than 10 minutes. As I mentioned, I have also used some really sophisticated computer programs to convert 44.1 to 96 or 192. Although the result is somewhat better, I hear the same problems.
Regards,
Alex
Regards,
Alex