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Transport/DAC upsample question

In a transport/DAC combo,which unit upsamples the signal?
For example,a PC (or any transport which doesn't support upsample) connected to DAC which supports 24/192khz upsample.Does upsample happen or not?Do you have to bring already upsampled signal to DAC?
Do transport and DAC always have to match with the same upsample characteristics to get the best results?
Maybe for some of you a-goners this is basics,but i'm really not certain about this.
audiobb

Showing 3 responses by audiobb

audiobb OP
103 posts
 
THANK YOU!
As simple as it was for you,Greg,for me it was valuable.
audiobb OP
103 posts
 
Thank you for all your answers.For my office,I'm thinking about a PC based system connected thru USB,then converted to S/PDIF (with converter) and sent to DAC thru S/PDIF cable.I guess this means that both in USB and S/PDIF cable there will be 16/44.1 khz signal.DAC upsamples,converts and i can enjoy while working.
audiobb OP
103 posts
 
The system is done for now.I will upgrade on amps and ICs and digital cable.I use PC as a source and a non-upsampling DAC.Audio Note DAC 2.1 Signature.Works in 16 bit / 44.1 kHz.
Result is excellent.MUCH more than i imagined.It does have musicality,an analog-like quality.Rhytm is great,bass is very good.No high-frequency hiss (which we noticed during earlier testings).Which is very strange because i am using 10 metres of cheapest digital cable and 1.8m of normal USB cable.I can't wait to upgrade.
I also invited a friend of mine,the constuctor of tube-amps,who is for more than 10 years in tube gear.He was amazed,and also was i.I can't believe that PC can sound this good.
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