I tested the DAC with my Musical Fidelity CD player, it's not a new player and probably close to seven years old now so I was expecting there to be a difference.
Oh there was one other point, I forgot to add. When I was using 192Khz files at 24bit (downloaded some to test) I did notice a big difference, however I didn't really test this much further to understand the cause as at this point in time very little music outside the classical and jazz world is available in this format.