[quote user="Andrew Everard"]
	[quote user="bluetorric"]
	Yes, I concur, but I'm sure that Arcam would not have any DAC converter which was below par in their  player........[/quote]
Of course not
	[/quote]
Nicely put.  In support of Andrew's argument, an iPod has a Wolfson DAC in it, which doesn't necessarily make it a CD192.