A DAC That Converts PCM To DSD 128

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Arh, the Sony player upconverts the file to DSD on the fly, and you can switch it back to play its native resolution if you don't want to listen to DSD. So, no matter the file type, the Sony will play it in its native state or upconvert it during playback...without changing the file type on the hard drive. I'd like to have a DAC that goes both ways like the Sony player. The Sony player will not operate as a stand-alone DAC.
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Neal, below is an excerpt of a review from What Hi-Fi?

Part of the Sony’s internal wizardry is its DSD Remastering engine, which converts all music files to DSD, supposedly improving sound quality in the process.

Thanks to the latest software update, you have the option of turning it on or off, so during testing we experimented to see if we could hear any differences.

Turned off, music seems to have a slightly edgier, more attacking character. Switched on, the Sony goes for a fuller, slightly smoother sound with greater body.

You lose a little in terms of attack, but we preferred the balance with it switched on.

Even compressed tracks and internet radio stations sound relatively luxurious through the HAP-Z1ES.

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