Single box CD players with NO oversampling?

Mbonn, you just anwser your own question !

"Regarding 4x oversampling: Maybe the companies that claim "No oversampling" really mean "no more than 4x oversampling"".

But does it matter ? It's all come down to the music.

Regards

Hi Z'man,
I appreciate your threads. Your comparison on upsampling vs. non-upsampling was a fine piece of work. Didn't mean to come across as defensive.

The Audio Note DAC's do not use digital filters but do use custom analogue filters. In fact, the quality of these filters improves as you move up the line.
They all use the Analogue Devices AD1865 18 bit chip, they have no optical link and use these custom tailored analogue filters to roll off enough of the carrier frequency at 44.1 KHz to render it inaudible.
In addition, from the DAC 2 up they use the patented interface matching transformer coupling curcuit in varying quality as you move up DAC levels. Many actually using transformer coupling to the output stage instead of capacitor coupling.

There have been previous threads about the distinction between upsampling and oversampling. I think if you stick to players that claim ONLY oversampling, and not upsampling, you will have dramatically narrowed the field to the kinds of players you (Mbonn) seem to be looking for. I would very much like to know what you find out in your searching, and hopefully listening, as I have become skeptical of upsampling (interpolation) based on my experiences with the Perp. Tech. stuff. When companies like ARC, Meridian and Muse decide to skip the oversampling/interpolation game, it makes me wonder whether this is not a major industry band-aid to improve lack-luster digital performance until something better comes along (maybe SACD).......