My friend has an ECM 1 and upgraded it to 24/192 and it sounds really good -I have one also but decided to bypass the upgrade and buy a Kora Hermes tube DAC which upsamples to 24/192 and gives the tube sound I like - it sounds better than just the upgrade - I see now the Hermes is further upgraded and 2595 - I paid 1500 for mine and am totally satisfied finally with CD playback.
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