I have saved my entire CD collection on a laptop and I use an external DAC for playback. I'm thinking of experimenting with a Topping D50 which can accept a wide range of digital audio data rates and bit depths to see what effect upsampling my CD collection has. I normally play back via USB using Foobar2000 which has plug ins that can be used for this. Has anyone tried doing this or something similar and if so is what was the result? Opinions on upsampling that can be found on the web- as always- are mixed, but there may be some evidence to suggest that it has an audible benefit even if it does nothing to increase the actual amount of data available, so I'm curious.