I was just looking at the Soundstage photos of CES. Looks like the Boulder 1012 DAC/Preamp will be something to watch out for (claims to achieve 144 dB noise rejection, true 24 bit performance). It costs $15,000, though. Ok, the Muse does not upsample internally. Upsamplers by themselves are called "digital-to-digital converters". All the ones I mentioned (except the Muse and dCS) do this in the same chassis as the DAC itself. I beleive the Perpetual Technologies model 3 is the least costly of all these, and they (and also Bel Canto) offer in-home auditions, factory direct. The Bel Canto only upsamples to 96 kHz, instead of 192, though. But the Bel Canto is perhaps likely to be the best one for the money...that's only a guess.