the resolution audio opus 21 does exactly that, and will accept any pcm stream up to 24/96. plus, it's one of the finest cd players available in the world, imho. better than both the naim cdx w/ xps power supply and the linn ikemi for sure, and it costs less. may be a bit out of your price range, and you won't find it used. there are no dealers for it, you'll have to order it directly form the manufacturer, but he'll let you demo it in your house for a month. check out www.resolutionaudio.com. and no, i don't work for them, i'm just a convert to their brilliant product.
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