Xindac and Cary Audio have both just revealed new Digital Audio Converters for 2009.  Both upscale the digital input  from 16bit/44k or better to 24bit/192k or 32bit/192k.

Xindac DAC-8 is a 24bit/192k upscaler that will accept any digital source through USB, optical, or coaxial inputs.  It has a choice of solid state output or tube output (6922 tube).  You also have a choice of 24bit/96k or 24bit/192k outputs.  The interesting part of this unit is that it has a volume control on the output-for you people who want to forgo the use of a preamp.  The sound stage is huge and deep with very good detailing.  I have one in house for you who want to listen to it first hand.  I would also take it to your home for you to hear it for yourself in your own system.  The company is Chinese, but have warranty repair in Oakland, CA.  Also John Tucker of Exemplar can do upgrades on this piece through us.  Retail price is 1299.00

Cary Audio’s new Xciter line includes a new 32bit/192k DAC.  It has 2 coaxial inputs, optical, and USB inputs, switchable from the front.  It also upscales any PCM source (16bit/44k, or other) to 32 bit 192k and sounds really great with a wonderful soundstage and great depth.  It will be shipping soon to the retail market and the target price is 1500.00