$175 + shipping
I kept this from an ad:
Monarchy Audio 48/96 DIP Upsampler sealed in original plastic.The Monarchy Audio DIP is said to be able to minimize the sonic differences between the two players used as transports . The DIP addresses directly the jitter issue that results when mating unrelated transports and DACs together by demodulating the incoming S/PDIF signal into respective clockS and data lines, which are separately re-encoded and clocked out by an oscillator. Decoupling transformers isolate the DAC from the transport or player, blocking hum and interference.
As the digital signal arrives from the transport, the DIP will effectively reduce the number of timing errors, or jitter, and re-clock the signal. The DIP 48/96 Upsampler will enhance the datastream by adding dither to the mix, thereby increasing the bit rate from 16 to 24 bits and upsampling the frequency from 44.1kHz to either 48kHz or 96kHz. The DIP will provide a sonic boost to any CD player and outboard DAC combination you own. The DIP Upsampler is not a DAC. It improves the performance of the outboard DAC you already own by supplying it with a better quality, higher-resolution digital signal.
The Upsampler provides a significant upgrade in sound when used with a standard CD player with digital outputs and a 24-bit, 96 kHz DAC. Simply connect it between your CD player and DAC, and it will feed your DAC a true 96 kHz digital signal.
If you're still using a standard 16-bit, 48 kHz outboard DAC, the Upsampler will still make a substantial difference in sound quality. It will take the standard 44.1 signal from your CD player and upsample it to 48 kHz, which is the upper limit input that a standard DAC will accept. The DIP Upsampler inputs options are coaxial RCA and Toslink optical S/PDIF digital inputs. Outputs options include coaxial digital or AES/EBU balanced connections. $299 retail
