No, it doesn't upsample, but a Musical Fidelity V-Link usb/spdif converter made my flac files from my laptop totally enjoyable. The xda 1 has a lot of bang for the buck, especially at it's clearance price of 249.00. I bought a "b stock" unit for 280.00 this summer and I am totally satisified with it. I put it up against a few dacs that cost up to 1,000.00 and it really held it's own.
Remember, its factory direct, so it takes the middleman out of the equation. If it was sold through a distributorship, it would cost in the 800.00 price range.
Remember, its factory direct, so it takes the middleman out of the equation. If it was sold through a distributorship, it would cost in the 800.00 price range.