Upsampling DVD player


Does anybody know of a DVD player that will upsample CD's (red book audio 16/44.1) to 24/96 or 24/192 like the MSB link dac does? I am considering consolidating some of my equipment to make some room in my rack.

Thanks,
prpixel

Posted by Socrates:
«If sound quality is important to you, avoid DVD players and stick to a dedicated CD player or external DAC and dedicated transport.»

I doubt you would find a better sounding CD player than the Philips DVD 963SA.
Believe it or not the $139 Pioneer player advertised in Audio Advisor is really an outstanding upsampler. It just needs a couple of minor power supply upgrades. I know a guy who does this (as well as selling speakers and crossover components) - he email is rwai@peoplepc.com

He brought this modded unit over for a shootout and it is truly amazing. Very live sounding - more so than a modded MF, MSB or even the PT DAC's. Very palpable on vocals.

EDIT:

«I doubt you would find a better sounding CD player than the Philips DVD 963SA...»

Forgot the appendix: ...«in its price range.»