Generally, (and this is by best understanding, i may be wrong on some of it) a 24/96 dac will convert the DVD 24 bit 96 kHz digital signal to an analog signal that can be used by the preamp. Usually, they will also convert the standard red book CD 16 bit 44.1 kHz digital signal and the DVD 24 bit 192 kHz digital signal to an analog signal. This depends on weather the manfacturer decided to include the laser and the associated chips and software. Most of the machines on the market now are designed to read the DVD-V layer and signal. The only player that I know of on the market right now that can read and convert the DVD-A signal is made by Technics (Model DVDA10). As far as upsampling goes there are only a couple of machines on the market that do this and they are pretty expensive. If the machine upsamples it reads the 16/44.1 signal and then uses a math algorythmn (spelling?) to create a simulated 24/96 signal. A current 16/44.1 CD does nto have any 24/96 signal info on it. The upsampling DAC creates the 24/96 simulation using math. Look through some of the past Stereophile articles for a better explanation, www.stereophile.com
