@ Mr Tanner
I read a previous review on the Bryston BCD-1, and it upsample to 192/24 and oversamples 128 times. I love the sound of this player. Why wouldn't you upsample the BCD-3, like BCD-1? I can't see micro dynamics as good in BCD-3, as BCD-1 without upsample. I'm not sure I would of order one, and prepaid in full, if I new this info. One would assume upsample, with the AKM Dacs. $3499.00 Red Book Player, and no upsampling. I respect Bryston, but in no way is this a better way. I believe the Oppo Player don't upsample, but cost a lot less. I mean no disrespect to you, or Bryston in anyway. I'm just expressing my unhappy views. Thanks. Siltech