As an experiment, after reading on this forum about what upsamplers can do for the sound quality, I decided to take advantage of the upsampling thats available to me through my MP3 player Foobar, utilising the cards native 24-bit 96KHz mode. Now, I know it shouldnt theoretically do much, but I feel the improvement its made is quite dramatic. It seems to sound less digital, and has opened up the sound, filling the room with sound better, and for want of a better term, just sounds more musical I guess. Whats the general vibes on here about upsampling?