I have a MKIII upgrade with the D2D-1 upsampler and the difference will floor you! It was so much better that I had to nearly play my entire CD collection to marvel at the sound. I am using a Levinson 31.5 transport, and was considering upgrading to the 30.6 unitl I heard the MKIII upgrade, which immediately quelled my desire to upgrade to the 30.6. (and saved me a ton of money). As a matter of fact, the MKIII upgrade now rivals my TNT IV in musicality.
