The idea of upsampling CDs has intrigued me for awhile. I've considered picking up the Musical Fidelity A324 DAC for $1200. My gripe about it (and some other DACs) is that it only has one coaxial digital input and one optical digital input. I wish the A324 had a few coaxial digital inputs. I would use such a component in my main system, where I have a Sony SCD-777ES and Ah! Njoe Tjoeb 4000 as single-disc transports, and would like to be able to connect both via coaxial digital cables. Anyway, I could always use the A324 for the '777ES and be done with it. Another option that intrigued me is the Cairn Fog v2.0 CD player that Sam Tellig reviewed favorably in the current issue of Stereophile. The base player is $1095, but it is available with a 24/192 upsampling chip installed for $1595. This is a less appealing option than the A324 to me because it is more expensive and because I don't want a new player. The '777ES with the A324 would probably be a killer combo. Yet another option is the Perpetual Technologies P-3A for $800. For another $800, Dan Wright will mod it, and his mods are authorized by Pepetual Technologies. It has been said that the A324 beats the stock P-3A, but I'm sure the modded P-3A would be something to behold. Then there is the new Bel Canto DAC to consider for around the same price as the A324. I would certainly try to audition both before plunking down the cash. For now, I have decided to upsample to 24/192 for a mere $299. Upscale Audio (www.upscaleaudio.com) is offering a 24/192 upsampling board for the Ah! Njoe Tjoeb 4000 for just $299. I have pre-ordered one. It will supposedly be available at the end of August. I am not going to say that this upsampling board will match the A324 or other comparably priced stand-alone DACs, but for $299, I feel it is definitely worth a try. Some of you may be aware that Dan Wright of www.modwright.com is also offering mods to the Ah!. These mods are compatible with the upsampling board, so I could go with Dan's mods later if desired. I won't be upsampling for a couple months yet, but I will report back when the chip is installed. Of course, this chip doesn't allow me to upsample from the '777ES, which I still would like to try at some point. It's too bad the Ah! doesn't have a coaxial digital input like some high-end CD players do (e.g., the Cary CD 306/200). Down the road, I will consider a stand-alone DAC like the A324, but I like the idea of trying out upsampling on the cheap first. I also like being able to try upsampling without having to make room for yet another box in my audio room. Finally, I bought the Ah! for tweaking, which adds some fun to the hobby.