DAC that beat Mark levinson 360s ??


I have Mark levinson transport 37# . I would like to know if there are any DAC 24/192khz can beat Mark levinson 360s DAC given it only 24/96khz. I want to go with 24/192 DAC. Thank you for all advices.( money limited to 3000$)
winsound

Showing 1 response by winsound

is it all transport read at 16/44khz and then up sample to 24/96khz or 24/192khz for cd. so the better DAC ( 24/192khz) will provide better sound