Hola. I did try this past week end with a device that converts the USB from the computer to a SPDIF coax signal. This conversion allows the MDAC to get a fully 192KHz input signal. I am using AIFF audioformat only. Have some 320KHz MP3, but this is only for playing to the music for reading or hearing to it, not to listen it. The sound was a "Wow"!... Now I can use all type of frequency samples that were used for the particular song or album. Also, through the Auridvana virtual player, I can choose the option to have the same frequency that was used for this album or song. The Audirvana does an up-sample of the digital frequency, as an example, from 44.1KHz/16bit, I can get 96KHz/24bit. But I have notice that what I ears like is the double frequency, 88.2KHz/24bit, not 96KHz, and you can select this option too. 96KZ is good when you have 48KHz from a DVD. I just ordered one ULINK from Bel Canto:
http://belcantodesign.com/Belcanto_uLink.html. Guys, this M-DAC has a lot of music quality to offer! This unit is challenging my Linn Sondek LP-12 turtable with my Sumiko Talisman S cartridge. It is really that good! Still, I am missing the stratch noisy surface, and the real dynamic sound of the LPs, but here is a truly challenger! The air between instruments, the right pitch, the right tonal balance, the performance of the musican(s) is right!. Analogue has it issues too. We all know that, and now I find myself learning how to listen to the music in a totally new way for my ears. It is a difficult task to enter into this digital world, but as I learned how to avoid the noise, and the missed track of the steely on some musical passages, or to have a very low rumble noise (LP-12 is one of the best in the market place even today). I am and still are an analogue man, and the analogue flaws, you can mentally suppress them, but this M-DAC is a very easy to use, well built, and incredible digital sound machine and again, for my very first time, I am enjoying digital sound this much!!! Happy listening!