Upsampling DACS: Take the Pepsi Challenge

I have been trying out a Dodson DA217 MkIID upsampling DAC in my system and it sounds fantastic. It has MUCH better soundstaging, tonal balance (musicality), bass and treble extension, and resolution than my current Mark Levinson 36. The difference is dramatic and made my whole system sound better! I have a system with mostly Mark Levinson equipment and bi-amped Vandersteen 3A Signature speakers. It would have been better if I could have arranged a comparison of the Dodson with an M-L 360S or a dCS combo, but I couldn't arrange it in time. If anyone has an opportunity to do this, I would be interested in hearing of their results. I did compare the 3560S with a dCS Purcell/Delius combo, and I thought that the latter sounded better, but only marginally.

Carl, in your opinion, what DACs have well-designed analog circuitry?

I've not analized a lot of them, or taken them apart. I only know that you should look at the analog line level output section seriously, and that a compromised one usually bespeaks a philosophy based on compromise.

I would like to second Kweifi. I just bought a Dodson with the 24/96 upsampling upgrade. I'm using my SCD-1 as a transport. The Dodson has taken a very good- sounding CDP and given it an expanded sounstage,greater detail and a "sparkle" that I now see was missing. All for $2500 (used). David

Perhaps someone on this thread can clear something up for me? I asked the question before on Audiogon: what are the differences between upsampling and oversampling? Carl, you seem to be one of many fans of the improvement wrought by upsampling. Can you explain the difference or are there differences? My understanding is that upsampling and oversampling are basically the same. By upsampling/oversampling the digital filtering can be more aggressive (outside the audio range), leaving only a gentle analog filter before output. Is this basically correct? Upsampling/Oversampling can't actually create information; the process can only allow more accurate retrieval of what is contained in the 16/44.1 signal. Right? As for oversampling, all delta/sigma (1 bit) type DACS must use oversampling. Are the new 24/96 DACS mostly delta/sigma types or are they ladder DACS? Don't mean to divert attention from the thread topic, but the recent attention to upsampling has me wondering if my understanding of the process is correct. Did mfg's just get better at implementing oversampling techniques to get better sound and needed new marketing jargon to draw interest? Thanks!