DAVE DAC with M-scaler. I find I listen mostly at 176.4Hz. It is a few years old.
The M-scaler claims much higher upsampling rates but I like the sound here.
I will say that when I first got my M Scaler I was streaming wirelessly. I hated the M scaler. After I ran a wire, it became an asset. You can't really upscale a bad digital presentation. In another thread I'm considering ways to upgrade my ISP.
Jerry