I had a Denon 2910 (which I was very disappointed with) that if I used the upsampling to 96khz the digital out would not work so I kept it at 44.1khz. I now have a NAD T585 which I like much better. I kept the upsampling funtion off on this also, although I have not experimented with it on. My dac already upsamples to 135khz(approximate don't remember the exact number) so I did not see the point. I think I'll play with it but I would not doubt the results will be the same as the Denon