[QUOTE=technobear]:D :D :D This reminds me of the arguments we used to have about multi-bit vs. bitstream :D Then, as now, it's all down to the implementation. There are great DACs with upsampling and there are great DACs without it. To generalise that upsampling kills the tune (or reduces involvement) is tosh. This is not universally the case. Also, rhythm is no the be-all and end-all of involvement. Many other factors come into play and it probably varies from one musical genre to another. All hifi is a compromise, a blend of attributes. Some people prefer hifi that majors on rhythm, others prefer it to major on timbre, air, stage, etc. All of these things can be involving. I am very happy with my upsampling CD player. The extra clarity and smoothness that it brings is well worth the loss of a little of the rhythmic involvement. My system was already tweaked to increase rhythmic involvement so I'm not losing much. It's still easy to follow a tune and remain engaged (entranced even). My hihi journey is not over yet though. The Dynaudios have opened a new door and I am now wondering what else there is to be discovered. Coherence... ...but that's another thread :D[/QUOTE] Chris, If YOU are happy with your system then GREAT, but I could not live with it. Dave