I recently ran across the following text at the Audio Research website (at http://www.audioresearch.com/CD3.htm) in a description of their new CD player-transport, the model CD3:
"While using the latest 24/192-capable Crystal DAC, the CD3 does not upsample, because our empirical research shows sonic compromise is unavoidable due to sample rate manipulation and approximating errors."
"While using the latest 24/192-capable Crystal DAC, the CD3 does not upsample, because our empirical research shows sonic compromise is unavoidable due to sample rate manipulation and approximating errors."