Scaling the M – Chord Electronics' Hugo M Scaler [£3,495] is an FPGA- based external upsampler which presents the DAC following with a 44.1kHz CD signal resampled up to 705.6kHz. "Although optimized for Chord DACs for the maximum 768kHz upscaling/decoding benefit, the M Scaler can be used with other DACs with suitable inputs subject to their sample-rate capability. Hugo M Scaler features 2 x BNC, 2 x Toslink plus 1 x galvanically isolated USB Type-B inputs", the latter compatible with DSD256 which is resampled to PCM. "The upscaler benefits from an adjustable sample rate output with pass-thru mode enabling user-defined control subject to the technical limitations of the output type."