Boulderamp just release a $24K CD player that can upsample 44k/16 bit CDs to 192 khz and 32-bits sample rate. Sporting a 6.5-inch full-color LCD to display track listings, menus and setup features. With AES digital output

It incorporate computer that provides a buffero f more than one minute. Raw data from the buffer is manipulatedentirely in the software domain by a dedicated digital signal processor (DSP).
This product is probably 20 years too late. With softawre music taking over music hardware such as CDs, one would think why this product was conceived in this time. Plus, how much improvement can upsampling make when the source is only 44khz with 16 bit sampling rate.

http://www.gizmowatch.com/entry/boul...-your-cds-too/