From René van Es
Editor-in-chief of the leading Dutch Audiophile web site www.hifi.nl
 
Being a happy user of the Monarchy Audio DIP Mk 2 I became interested in using the latest DIP Upsampler of mr. Poon. I have some experience with upsamplers, especially with an Assemblage D2D-1 Sample Rate converter, used in either the sample rate conversion mode or just for pass thru and reducing jitter. Other devices used in the digital chain are a Teac VRDS T-1 transport and an Apogee Mini-Dac. All wiring is done by Apogee Wyde-Eye, balanced whenever possible. The Teac is modified with a Trichors clock circuit amongst other minor changes.
 
I swapped the old DIP for the new DIP Upsampler. I used the 96 kHz setting since my dac is happy to receive that signal. The Assemblage was just used for pass thru. As soon as the DIP came into action the sound changed. The Assemblage is a bit laid back and undefinied in its upsample function although rather nice and easy on the ear. The Monarchy device, that costs far less than the Assemblage in it's days, is a more upfront performer. It passes more of the live sensation and has a more direct sound. What I prefer since this is closer to a live performance. Stereo imaging is more precise and more stable. Depth is increased from about 2 meters to over 4 on some good cd recordings. The sound does not flow around but seems te come from specific points between and outside the two loudspeakers. Very nice indeed.
 
We had a listening session with some reviewers and swapped in en out the old DIP, the DIP Upsampler and the Assemblage D2D-1. We all agreed the new DIP Upsampler is an improvement over the old Mk 2. In many ways like depth of bass, stoundstage, timing, live like voices and crystal clear high tones. The conversion of S/PDIF cinch to XLR was much appreciated. Partly because the Apogee dac is better performing in the XLR input. Connecting direct to the dac or thru the D2D-1 gave room for discussion. Some like myself liked the more fluid sound due to the Assemblage jitter reduction circuit, while others were more happy with the more direct and upfront soundstage if only the DIP Upsampler was in the circuit. We all agreed we needed at least the old DIP and agreed that this new Upsampler really added an extra emotion to sound. Every listener preferred the DIP Upsampler over the upsample action or jitter reduction by other devices present at the time of listening.
 
At first a little difficulty was that the dac would not lock on the DIP Upsampler signal. Or on the Assemblage for that matter. Consulting mr. Poon led to a small change. To cut the middle wire of the digital output transformer. This wire is part of a static shield in the transformer that has no influence on the sound quality. This minor change takes only a minute or so and is easily done with a small knife. After we cut the wire no other problems turned up and the DIP Upsampler works fine. Any available dac's had no problem locking on either 48 or 96 kHz. Mentioning these frequencies I should not forget to tell you that the DIP Upsampler does not rely on the clock signal from your transport, but has its own clock for either 48 or 96 kHz. For improved precission and lower clock related jitter. Hence better sound.
 
I will keep the DIP Upsampler in my system. I have had the Teac upgraded in the mean time with an even better clock circuit from Tentlabs with its own Tentlabs power supply and now I even more enjoy digital sound. Compared to my analogue system I have to admit that cd is not only close to  analog  but surpasses it with high quality recordings. I am still not convinced to use the Assemblage after the DIP Upsampler or not. Extended listening is needed to decide. But one thing I can tell you, the DIP Upsampler stays. It performs a quality upgrade at a miniumum price. The influence of f.i. cable changes in a system can be a lot less for far more monney.
 
Well done Mr. Poon, you have got another winner on your hands. Do not use a transport and outboard dac without this device. The extra cable and required 300 dollar for the DIP Upsampler will make your digital setup shine.