I've been listening to several DACs and CD players over the last year. I enjoyed listening to those with 24/192 upsamlers the most. I attributed this preference to the upsampling.
Well, I tried a Benchmark DAC1, which has no upsampling at all and it had the same characteristics that I liked in the upsampling DACs. After a bit of review, I realized that all the DACs and players I tried (including the Benchmark) had special low-jitter circuits or third party add on clocks to reduce the jitter (in addition to the upsampling).
At this point, it appears that the low jitter was providing a benefit that I completely mis-identified as the "upsampler" effect. I don't know that I can "hear" jitter, but I can identify when it is not there.
-Rick
Well, I tried a Benchmark DAC1, which has no upsampling at all and it had the same characteristics that I liked in the upsampling DACs. After a bit of review, I realized that all the DACs and players I tried (including the Benchmark) had special low-jitter circuits or third party add on clocks to reduce the jitter (in addition to the upsampling).
At this point, it appears that the low jitter was providing a benefit that I completely mis-identified as the "upsampler" effect. I don't know that I can "hear" jitter, but I can identify when it is not there.
-Rick