My thanks to Drumsgreg for the info. on MSB Link Dac III w/upsampling chip. I was not aware that anything us mud people could afford was available yet.
Upsampling CD and DAC's
It seems we'll have to wait for a more affordable Multiple format players (CD DVD SACD...) at more realistic price (machine and new expensive software) my intent is to go with an upsampling device like Bel Canto DAC or Perpetual Technologies P1-A paired to a) DVD player as transport (1st stage),b) dedicated transport (2nd stage). Could you comment on these options and any other you might think of to enhance enjoyment of current collection.(while the dust settles) Thanks.