I didn't see anywhere on the chip's specs that it upsamples, only that it allows up to 200kHz sampling rate input. If the UltraDAC does upsample, it's probably using another chipset to do so.
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Team Musical Truth Headphones ☊ → Sennheiser HD800 (modified) + APureSound V3 XLR w/ Rhodium Furutech + Q resistance adapters (on occasion)
DAC → Audio-gd Reference One DAC ::: Transport/Source → Logitech Transporter (w/ iPod Touch controller) :::
Amp → Audio-gd Phoenix ::: Coming soon: Balanced ß22 + σ22 (custom dual chassis)
Power → PS Audio Power Plant Premier ::: Virtual Dynamics Master LE 2.0 + Power 3 ::: Locus Design Group Axis ::: Audio-gd Exclusive (x2)
::::::::::::::: PS Audio Noise Harvester ::: Cobalt Cable Ultimate Power
Interconnects → Blue Jeans Cables BNC ::: Audio-gd Sharkwire silver CAST & XLR ::: Locus Design Group custom CAST & DC power cables
FOR SALE:
Audio-gd Phoenix balanced headphone amplifier/preamp $950 + shipping
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