I got curious after reading these posts, and started thinking about adding a DAC to the computer playback and also the regular stereo setup. What I can't get straight in my head is the difference between oversampling DAC's (not to mention cd players) and NOS or non-oversampling DAC's. Why would you oversample something many many times, bumping the resulting sampling frequency up to 176K or 192K? What does that actually do to the sound, considering, for the sake of an example, a 44.1K CD-quality source? What do all those extra 1'S and 0'S do to the resulting sound?