Is there a preamp w/ a built in 24/192 upsampling?

Do anyone know if there is a manufacture that makes a preamp that has a built in 24/192 upsampling.

You can get the Bel Canto Pre1 configured with the DAC2 built in.
You might check into Meridian,Wadia, Theta, Ayre, or Boulders stuff. Otherwise, the only pre's out there that do this from a digital input, are pre/pro's designed for multichannel movie appllications and 2 channel music combined(i.e, AV pre/pro's)
good luck
I believe the new TacT preamps(one preamp and one pre/pro) may also offer a 24/192 upsampling option, but I'm not 100% sure--just throwing out another potential option. Personally I think I'd look at some of the dCS gear first if I had the scratch, which would open up a lot more options for you on the preamp front. Best of luck.

Check out the Accuphase DC330 if it's in your budget.
The Camelot Uther V4 192 dac has volume built in, but only digital inputs...
dcs delius (dac) and engar (dac) has a 24/192 upsampling with a volume control so that you can plug your cd player or transport into the dcs dac out to the power amp.
The new TacT RCS 2.2x has builtin 24/192 upsampling.
The RCS 2.0 has 24/96 but there is reported to be
an upgrade coming soon which will bring it to
I saw a new Musical Fidelity Pre-Amp combined with a CD player and DAC in one unit earlier this week. I believe its a 24/192 upsampler configured so that other CD players can use it as a DAC. Its a new model and has the same CD player in it as the new A3.2 CD model. I don't recall the exact model number. Retail price was 3K.