Box box to Converter

Your right!

I have Music Hall 25.3 DAC I bought a Yr ago.
There's kind of Cult following on some of there line.
I knew this when I bought it. Because a TUBE 6922/Hybrid.

Serious up-grades: Burson OP-AMPS/Coupling caps(SOLEN)
Up-Graded-Transistors/ Power-supply Reg/Up-G Clock/
Replaced all(4) OEM fuses with AUDIO MAGIC TOP FUSES.
Everything in the signal path out> up-graded.
Replaced the 6922 Harmonix with NOS E88CC Holland French Mazda. Herbies Tube rings/Furtech Recep/Cardas P/C/AQ Vodka
Opt-link from Direct-TV box Dac out Nordost-H2 RCAs to Pre-amp.
+ many otherlittle tweets..
WHY! So much in a $600 DAC If offers a platform to work from.

I'll just add one more thing. If you're using an mp-3 service and are enjoying it, you can still get better quality. You're not going to turn an mp-3 into a higher format, but like any other format, you can do things to make it sound better. For example, with a CD player, you can upgrade to a better sounding unit, or maybe add a dac. Things done to enhance the format, but not change it. The same can be done with mp-3. So if you're really enjoying the service you now have, you can make it sound better, just don't have any unrealistic expectations.

Thanks!!! to Zd542 and Bombaywalla!

I didn't know that during the MP3 process that
certain Hrz Fq were removed permanently.

As far as Sonic Tap caring. Well! They are planning offering
a "Pay Subscribe HiRez Streaming." Via Direct TV.
That would them solves my needs. For casual listening.
Tubes444 & out..

Tubes444, Zd542 is correct here.
When music is in converted to MP3 format, the compression is a destructive process meaning that the compression throws away hi & lo frequencies to create the MP3 file. Once data is thrown out merely upsampling it to WAV file does *not* bring back the data. What data was thrown out was thrown out for good & is lost forever w.r.t. that file. IMO converting a MP3 file to WAV is just wasting disk space w/o any beneficial sonic improvements.
So, you are stuck with the MP3 format for you DirectTV Sonic Tap music channels. DirectTV could help its customers by streaming in a non-lossy format (such as FLAC) if they chose to i.e. if they think their customers actually care. You might be the 1% that does care & DirectTV is catering to the other 99% that doesn't....
A relative has something similar - we use is extensively for background music; not for serious listening.

"I understand that MP3 removes what all but very-very
young ears Hrz can detect+."

If that's the conclusion you've come to, you may want to re-evaluate your system. Most people find it fairly easy to tell the difference.

"Part of MP3 is a compressed file., And if not been removed
Then I want to decode it. Like you and everyone does with
there DAC. Up-sampling. That is if you play digital music..
"

Buy the looks of it, I'm not sure you fully understand what's going on here. MP-3 is lossy compression. Once you make the conversion, you can't get the information back and reconstruct the original format. When you "upsample" an MP-3 file to WAV, nothing is done to change the sound quality. It's more of a trick used to make the MP-3 file compatible with WAV. The MP-3 is made to look like a bigger, uncompressed file in order to get it to play, and nothing more. If you don't believe me, its easy enough to test. Take a Redbook CD and rip it to MP-3 files. Then take the MP-3 files you just made, and burn them to a to a CD-R set up to make a Redbook compatible audio CD. Then listen to both CD's.

Yes!

I understand that MP3 removes what all but very-very
young ears Hrz can detect+. But MP3 also compresses the music content to greatly reduce the song file bits sizes.

Part of MP3 is a compressed file., And if not been removed
Then I want to decode it. Like you and everyone does with
there DAC. Up-sampling. That is if you play digital music..

TUBES444

It won't matter. Even if you convert the signal to WAV the sound quality will be the same. You can't get back what's not there.