you mean does it output a upsampled signal from the transport? That would be a no it doesn't,it only outputs a 16/44.1 data stream for sending to a outboard digital to analog converter. The transport section is pretty good very nearly the equal of a Theta data 3 transport in my comparisons.BTW several people have had success substituting a better transport with their Capitole 1 players so I tried the same with the Capitole 2 player the result was not hardly a difference just a barely perceptable improvement certainly not worth the price of the additional transport and cable. Understand the transport section was upgraded quite a bit in the Capitole 2 over the cap 1.