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Chord Hugo M Scaler: $5650
The Chord Hugo M Scaler is a digital processor but not a digital-to-analog processor, its purpose being the upsampling—referred to in the UK as upscaling—of incoming data. When connected to a Chord DAC via BNC connectors, the M Scaler can upsample up to 705.6kHz or 768kHz, but with non-Chord DACs the upper limits become 176.4kHz and 192kHz. (In all cases, incoming DSD data is converted to PCM, with a 6dB reduction in level.) JA used the M Scaler with Chord's DAVE D/A processor, and with his own PS Audio and Mark Levinson DACs.…