Upsampling DACs


What are some of the better high end upsampling DACs out there today? And are any of these upgradable. Thanks.
dave_72
Sorry, wrong sentence structure. When I wrote "from what I've heard" I should have said "in auditioning" right after that. I would never take someone else's word as the absolute truth.

Anyway, thanks for the explanation, I appreciate it. Like you said, get the home audition or a money back guarantee. For the Teac, both the Teac online store and Amazon have 30 day money back gurantee, for whatever reason...
I know that Ayon cd players offer the option of switching off upsampling which some purists prefer. I've seen 2nd hand examples show up on the 'Gon as low as $2750 (not sure if that's beyond your budget). The CD-2 is also ripe for upgrades if you want to improve the sound later on (ie: caps, tubes, op amps).
You're welcome, Bombaywalla. And thanks for the recommendation, Melbguy1. Basically my budget is up to $5000. However, I'd rather not spend too much on digital when I can do so with analog. That's why I asked about the Teac at $849 USD. I'm looking for some low cost but high quality alternatives to the big boys.