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FAQ: Why don't you build the upsampling into the DAC, instead of using a separate Upsampler?

The short answer is: we do.

dCS DACs oversample the data in several stages, the first stage being to either 24/176.4 or 24/192, the second stage oversamples to 24/352.8 or 24/384, and so on. Using a separate Upsampler unit (which uses the same digital hardware and the same process as the DAC oversampling) to upsample to 24/192 (for example) replaces the DAC’s first oversampling stage.

Sampling theory indicates that adding the Upsampler should make no difference at all, but most people can hear a very obvious improvement in fine detail, imaging, spaciousness and musicality from adding an Upsampler.