Oversampling DAC Vs. Non Oversampling?


What are the advantages/disadvantages of oversampling vs. non oversampling DACS? I have a Squeezebox 3 and I love it, but I want to buy a DAC and I am not sure which to buy. I listen to Internet radio on the Squeezebox most of the time, which is usually around 128 KBPS and sounds good. However, I want to use the DAC for two-channel home theatre as well, and I will route the DVD through the DAC via a digital cable to listen to music from time to time. What to do? Thanks!!
regafan_1972
Mattzack2, if you do build that 3.1 Audio Note , be sure to not install the diodes the kit provides for the digital supply board. Schottky makes much better diodes, that will open your highs, and dynamics as you never would have believed. I truly believe that cheap diode upgrade will lift your player's capability significantly higher than the Signature transformer upgrade. You will simply love the sound.
Thanks Muralman.... any advice on the AN Dacs is greatly appreciated. I wonder if you know if the other upgrades are worth it.
You are certainly welcome. You have a fun project ahead of you.

Those diodes, fast as they are, opened the highs fully. Since these are kits, their build depend on the skill factor of the builder. I sent it to my amp builder, and he cleaned things up, shortening wires, but did nothing else new but change out those four diodes.