The dCS Purcell is named after Henry Purcell, the English composer, organist, bass, countertenor who was born in 1659 and died in, alas, 1695. It's a digital/digital converter intended for consumer use, as opposed to the less elegantly packaged pro-audio version, the dCS 972, that I <A HREF="http://www.stereophile.com//digitalsourcereviews/260/">reviewed</A&gt; in February 1999. Both devices increase the sample rate and/or word length of the output from linear PCM digital audio sources like CD or DVD up to a maximum sample rate of 192kHz and a word length of 24 bits. According to the extensive documentation, this is achieved by "using extremely powerful and accurate digital interpolation filters, which yield an output signal having negligible levels of distortion."

At the Consumer Electronics show in Las Vegas in January 1999, Mark Schifter, erstwhile president of Audio Alchemy, was handing out a press release announcing what seemed like a groundbreaking product from his new company, Perpetual Technologies. The product was the P-1A, a digital-to-digital processor that would do resolution enhancement, loudspeaker correction (amplitude and phase), and room correction&mdash;all for less than $1k. It sounded too good to be true.

At the Consumer Electronics show in Las Vegas in January 1999, Mark Schifter, erstwhile president of Audio Alchemy, was handing out a press release announcing what seemed like a groundbreaking product from his new company, Perpetual Technologies. The product was the P-1A, a digital-to-digital processor that would do resolution enhancement, loudspeaker correction (amplitude and phase), and room correction&mdash;all for less than $1k. It sounded too good to be true.

At the Consumer Electronics show in Las Vegas in January 1999, Mark Schifter, erstwhile president of Audio Alchemy, was handing out a press release announcing what seemed like a groundbreaking product from his new company, Perpetual Technologies. The product was the P-1A, a digital-to-digital processor that would do resolution enhancement, loudspeaker correction (amplitude and phase), and room correction&mdash;all for less than $1k. It sounded too good to be true.

At the Consumer Electronics show in Las Vegas in January 1999, Mark Schifter, erstwhile president of Audio Alchemy, was handing out a press release announcing what seemed like a groundbreaking product from his new company, Perpetual Technologies. The product was the P-1A, a digital-to-digital processor that would do resolution enhancement, loudspeaker correction (amplitude and phase), and room correction&mdash;all for less than $1k. It sounded too good to be true.

At the Consumer Electronics show in Las Vegas in January 1999, Mark Schifter, erstwhile president of Audio Alchemy, was handing out a press release announcing what seemed like a groundbreaking product from his new company, Perpetual Technologies. The product was the P-1A, a digital-to-digital processor that would do resolution enhancement, loudspeaker correction (amplitude and phase), and room correction&mdash;all for less than $1k. It sounded too good to be true.

At the Consumer Electronics show in Las Vegas in January 1999, Mark Schifter, erstwhile president of Audio Alchemy, was handing out a press release announcing what seemed like a groundbreaking product from his new company, Perpetual Technologies. The product was the P-1A, a digital-to-digital processor that would do resolution enhancement, loudspeaker correction (amplitude and phase), and room correction&mdash;all for less than $1k. It sounded too good to be true.

At the Consumer Electronics show in Las Vegas in January 1999, Mark Schifter, erstwhile president of Audio Alchemy, was handing out a press release announcing what seemed like a groundbreaking product from his new company, Perpetual Technologies. The product was the P-1A, a digital-to-digital processor that would do resolution enhancement, loudspeaker correction (amplitude and phase), and room correction&mdash;all for less than $1k. It sounded too good to be true.

At the Consumer Electronics show in Las Vegas in January 1999, Mark Schifter, erstwhile president of Audio Alchemy, was handing out a press release announcing what seemed like a groundbreaking product from his new company, Perpetual Technologies. The product was the P-1A, a digital-to-digital processor that would do resolution enhancement, loudspeaker correction (amplitude and phase), and room correction&mdash;all for less than $1k. It sounded too good to be true.

At the Consumer Electronics show in Las Vegas in January 1999, Mark Schifter, erstwhile president of Audio Alchemy, was handing out a press release announcing what seemed like a groundbreaking product from his new company, Perpetual Technologies. The product was the P-1A, a digital-to-digital processor that would do resolution enhancement, loudspeaker correction (amplitude and phase), and room correction&mdash;all for less than $1k. It sounded too good to be true.