[COLOR=navy]Many people claim major improvements when a Monarchy Audio 48/96 Upsampler is used with transport dependent DACs such as Super DAC 2496. The manufacturer is currently offering it for USD299 including shipping. Even abroad to UK! They will wire it FOC for UK voltage if you ask. £158 at the current exchange rate of </body>.90 per UKP. Compares well with the UK distributor price of £399 plus delivery charges. Email for Monarchy Audio is [email]monarchy@earthlink.net[/email] Too early to say but I might get away without having to fork out for import duty, VAT and admin fees by the carrier :D Fingers crossed![/COLOR]