What's Absolute Best Upsampling CD Player $2K-$3K?

I've owned for quite some time one of the finest CDP's I've had a chance to hear. While rather unknown to the audience in the States, and not enjoying the lofty desirability status of some of better-known products, Gamut CD1 is a spectacular machine, IMO

(1) Electrocompaniet is out of business; and

(2) There is no agreement that upsampling CD players necessarily sound better (the ARC CD3 Mk II at $5k, and the Zanden DAC at $15K, are two great players that intentionally avoid upsampling).

Nevertheless, Raquel, the poster asked about upsampling CD players.

Electrocompaniet is now part of WestControl, so it is has undergone a transformation and is not out of business.

Electrocompaniet/WestControl.

I have owned the EMC 1-UP SE in its stock form and in its Empirical Audio modified version. I have owned half a dozen other world-class CD/Universal players that are upsamplers and non-upsamplers. The best I've found thus far is the APL Denon 3910. It's interesting to note that Alex Peychev originally sold his APL Denon 3910 as a non-upsampling machine and now sells it as a 24 bit/ 88.2kHz upsampling machine because he believes it sounds better.

If you really want to experience upsampling vs. non-upsampling for around $2000, I'd suggest taking a look at the Stello DA220 DAC for $1195 NEW and an Empirical Audio modified Sony DVP-S7700 (approx. $850). For around $2000, you'll have a state-of-the-art upsampling (or non-upsampling) redbook playback system. What could be better than the ability to choose?

Gentlemen, you have all given me a good insight into the availability of players in the $2K-$3K range. It seems this thread drifted into the EC territory a bit. I have no issue with EC and would certainly consider it, except I don't know how convenient/inconvenient the top loading aspect with the clamp would be. Does this EC have a tube sound or more neutral sound?

Also, I am not particularly set on an upsampling CD player. I have flexiblity in that respect. Just looking to maximize my dollars. One of my concerns of a modded player is the performance and "re-saleability". Any comments and other recommendations? Thanks

Well, Tekhifi, since you've dropped the upsampling criteria, your question has basically expanded into a "best $2000-$3000 CD player" thread. There are dozens of existing threads on that topic. I'd suggest a thread search.

The stock EC has a natural, organic sound. Define what you mean by tube sound vs. neutral sound. Specifically define the term "tube" and "neutral". "Tube" sound has as many definitions as snow in Alaska. A classic CJ tube amp does not sound like a VAC amp, yet both are tube circuits.

You'll lose dollars on a modified player upon re-sale, but the value of the performance boost you gain during ownership of a modified player may outweigh the monetary loss upon re-sale. Mostly, your decision on a stock vs. modified player must largely rest upon whether you plan to keep the modified player for at least two years, or whether you expect to sell it in a short time period. The reason modified CD players drop dramatically when re-sold is directly tied to the drop in value of stock players. Digital technology advances extremely quickly, and therefore CD players are soon replaced with new-and-improved models. It's tough to win the digital re-sale battle on any front. The benefit of modified players is they can provide (or surpass) the performance of stock players costing two or three times more.

Here's my short answer to your question: APL modified Philips SACD1000 with the latest DAC and Upsampler mods. They are usually avaliable for $2000-$2200.