One of the most highly regarded standalone upsamplers around. Ranks only slightly behind similar offerings from Perpetual Technologies and dCS but at a fraction of the price. Uses the same Cirrus CS8240 upsamling chip as found in the Perp Tech. P1A and pretty much every other CD player offering 96kHz capability. Upsamples from 16bits / 44.1kHz to 24 bits and either 48kHz or 96kHz (switchable by means of an easily accessible internal dip switch). Also does jitter reduction and signal boosting and has two highly accurate and independent clocks. Will improve the performance of almost any outboard DAC and also doubles as a useful interface convertor: takes SPDIF or TOSLink inputs and has AES/EBU and SPDIF outputs. See: [URL]http://www.monarchyaudio.com/upsampler.htm[/URL] Reviews at: [URL]http://www.monarchyaudio.com/BfSupsampler.html[/URL] and: [URL]http://www.soundstage.com/planethifi/planethifi200203.htm[/URL] [img]http://www.zerogain.com/misc/dip_front.jpg[/img] [img]http://www.zerogain.com/misc/dip_rear.jpg[/img] Comes with all original packaging, manual, paperwork etc. Asking: [b]£200[/b] ono. Michael.