Quote:
Originally Posted by
ak47-whaaa 
I'm sure if anything ever "upsampled" at least in the audio world, it would be worth millions. You can't add information to what you don't have (at least not yet that is) :P
Actually, you can.
First there is "oversampling", almost every modern DAC does this, if you listen to a NOS (non-oversampling) DAC, you will hear a clear difference, some think it's more analog or vintage sounding, I thought it was errr, not very good.
Second there is "upsampling", modern DAC's will either play the signal in native or upsample, ideally they can do both, with a switch, control panel or the software driver.
For example the Fostex HP-A3 will upsample all content into 24/96 I think, or on the Musiland Monitor 03 you select your desired sampling rate in driver control panel.
Basically it's taking a curve and making it smoother, like in photoshop, it's also adding a massive amount of silence in the upper frequencies, which helps the DAC decode or something like that, the differences are very faint, but it's a still a very desirable feature imho.