Genuine 24/192 upsampling in brilliant sound quality, this device for high end gourmet, just like it says the product packaging. With me everything is going through the V-DAC - The Lossless files from iTunes sound ow as brilliant as the CD player or satellite radio / TV receiver. Clear, loud and clear with anspringend dynamic sound that goes directly under your skin - to make the V-DAC is simply the best way to his sound to a uniform level. Gone are the days where the CD player 3 times as loud as was the computer and 2 times as loud as the satellite receiver. Everything is now at the limit of what the facility will bear. For the price there is no better tuning for a good investment. For Info. The same electronics and even the same connections can be found in X-DACv8 for more than twice the price. The same DAC is also working in current Musical Fidelity kW series - even the brand new Top booster for 7,000 euros - the 550 kW !!!