I was nice to a friend in need. I sold him my SONY DVP-NC650V SACD player for a song because he was without. That left a empty space. You guys know what we do with empty spaces, we find something to put in them. I've been curious about upsampling so I decided to go with the Philips DVD 963SA it should be here by Monday. I'll be able to do some direct comparisons between SACD's and regular CD's upsampled to 192kHz/24bit High Resolution. I'll keep you guys posted.

By the way! Anyone here have a CD player that Upsamples?