[TheSloth]

Originally Posted by Andrew_WOT

Is that a fact? I am pretty sure CS4389 does oversample signal to 24/196. At least that's what I've read.
http://www.cirrus.com/en/pubs/proDat.../CS4398_F1.pdf

USB/SPDIF chip doesn't do any conversion though.

Hi Andrew,

I think you are confusing oversampling with upsampling. The 4398 is an oversampling DAC, however does not upsample - that is accomplished outside the DAC with a separate chip, as in the Max DAC where the signal is upsampled to 24/192k.