My Sony UBP-X800 only outputs 44.1kHz over SACD coax but I knew it could converted to 176.4kHz PCM via HDMI. I got this to alleviate the problem and it works perfectly without adding or subtracting anything from what I can tell. I have an integrated 2 channel amp which I really like, so for all my digital needs I use a high quality external DAC over coax. There are limitations to this, as described in the Disadvantages section below. You must select the 5.1 channel button (the LED will light up) to receive a sample rate above 48kHz. Set your player to 2-channel audio and the player will send 2-channel audio at the higher sample rate. I haven't tested multi-channel SACD at all, so I have no idea if you can get SACD Multi to work. I didn't test the HDMI output, optical output, or analog output (the DAC chip isn't great, but will probably do for TV speakers and not quality audio). Cons: 1) 2ch switch only supports up to 48kHz. That's fine most of the time, but if you feed it a 5.1 signal above 48kHz, it will be downsampled and sent to your DAC as 48kHz. You'll hear the front left and front right audio channels if your Blu-ray player can't downmix 7.1 or 5.1 audio to PCM stereo, so you're missing out on a number of channels if you use a 2-channel DAC. . To be fair, that's true, but it would be nice if the 2-channel mode supported higher sample rates. My old OPPO BDP-203 could mix audio in 2 channels, the Sony UBP-X800 really lacks this. If you are using this in an HDMI receiver then this is not a problem. 3) The light is pretty bright (sort of) and it says it's using 2 watts of power, most likely under load, but not sure how much with nothing fed. Audio specifications: HDMI output: LPCM 2.0CH: 24bit/20bit/16bit, 192kHz/176kHz/96kHz/88kHz/48kHz/44.1kHz/32kHzLPCM 7.1ch, 24bit/20bit/ 16 bit, 192 kHz/176 kHz/96 kHz/88 kHz/48 kHz/44.1 kHz/32 kHz AC3 5.1 ch, 48 kHz/44.1 kHz/32 kHz DTS 5.1 ch, 48 kHz/44, 1kHz single bit Audio 5.1ch, 44.1kHzDolby Digital 7.1ch, 48kHz/44.1kHzDTS HD 1k /4.84ch, 4.84kHz/32kHzDolby True HD 7.1ch, 48kHz/44.1kHz /32kHzToslink(SPDIF)Out: Support LPCM 2.0CH@ 24bit/20bit /16bit, 192kHz/176kHz/96kHz/88kHz/48kHz/44.1kHz/32kHzAC3 5.1ch, 41kHz/44.4. kHz/32kHzDTS 5.1ch, 48kHz/44.1kHzSingle bit audio 5.1ch, 44.1kHz
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