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DIP Upsampler

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DIP Combo

Hi,Poon  The conclusion is very wonderful.  Without DIP COMBO now, I can not listen to music.  Especially improvement of bass is wonderful.  I am using an old DAC of 44.1 KHz, but music sounds lively and it is fun to listen to music everyday. 
I have another Hi - Res (192 KHz) DAC, I like the sound of old DAC to listen to music fun. The higher the sampling rate, the lower the reality of the bass instruments sounds to decrease.  Audio is a device to listen to music, your product (technology) is the best. In my ear, the best sampling rate was 44.1 KHz(or 48KHz) and the bit depth was 20 bits.  It is musically balanced. How to accurately reproduce this? For that, your product (DIP COMBO) is required. 

I appreciate having met your product. "High End at Low Cost" which is exactly your management policy is wonderful.< Postscript. The immediate sound of arrival of goods sounded high frequency music discreetly a little.  Since I was reading the review of DIP COMBO, I felt that 100 hours of burn-in was necessary. Rubycon (maide in japan) is used for the capacitor of DIP COMBO ?,  Rubycon sounds nice, but burn-in is essential.  But the sound that passed the next day delivered me the impression of music by demonstrating the performance.

DIP COMBO is a must-have for me.

iPad Pro

Oi! DIP Combo is Kicking It Downunder!

Thanks very much for arranging the safe arrival of the Dip Combo. I have 'daisy-chained' it with my older Dip Combo in 96 mode to create a very natural sound -field where instruments sound 'fleshed-out' ,nuanced & very musical.

Regards from Henry Fellner.

"I have used a 24/96 upsampler for many years between CD , satellite receiver & USB/SPDIF converter as sources feeding a 24/192 DAC with valve output stage. I'm very happy with the results. I recently tried the USB converter &dip feeding into a Sennheiser HDVD headphone amp.driving HD800 phones in balanced mode. The gains were considerable in increased layering & giving more body &musicality to a lean,very accurate & slightly clinical presentation.

Can you please let me know the details for shipping a DIP combo to South Australia."

Thanks from Henry Fellner.

Is the Numbers Game, Just a Game? Seems So.


I did receive the DIP combo a few days ago and I am indeed pleased with performance. Specifically,I am feeding the DIP with an optical signal from a music server containing very many ripped red box CDs in wav format. The improvement in resolution, presence and sound stage is truly remarkable. It turns out that in my system everything sounds better with the DIP output set to 44.1 I really didn't need the upsampling capability. I believe the reason for this is that I am using a Lyngdorf TA-2140 direct digital amplifier and just found out from the folks at Lyngdorf that all digital signals are upsampled to 96. This was not mentioned in their specs. No matter when I insert the DIP Combo set to 44.1 kHz between the Server and the Lyngdorf the difference is truly amazing.......all traces of digital glare are gone.

Now I have a question for you.....the specs for the DIP and the DIP combo include signal amplification. I assume this is for the analog output. Would you please confirm this.

Another question......are you going out of business? If so I would like to reserve 2 DIPs (not Combos) which I will order after the Holidays. Can you do this for me?

Thanks and Happy Holidays


DIP Combo Rescues Oppo 105

Subject: Re: DIP classic etc for jitter reduction ... DIP Combo order

Hello CC,
I tested out the DIP Combo this weekend with a new OPPO 105 that was sent me. 
• The new OPPO without the DIP had the same problem as before. 
• I hooked on the DIP and selected 96kHz to start with and got the same problem.  It might have been a little better, but the pops were still there. 
• I checked it using both optical and coax and it made no difference. 
• I had pretty much given up but decided to switch to 44.1k and that eliminated the problem!!

I'm interested in whether you have an explanation.  I'm sending this information to OPPO this morning as well.  Before I return the original OPPO I'll test it the same way.  I have another week or so.


Hello Mr Poon,
Dropping you a line to say thanks once again for an excellent service.  You have been great with the communication and the amps and combo dip arrived as promised.

Yet again I am more than impressed with the SM 70's.  Bi amping with four amps in balanced mode has brought more weight and clarity.  So much so I have now sold the sub woofer I was using.  The Dip Combo works a treat.  I can tell because I now play digital medium at the volumes I used to play analogue at with no harshness.  I have one question.   The difference between the 44.1khz and 96khz settings.  The change between the two is obvious on all types and quality (bit rate) of digital music.  At 44.1khz  the music is full bodied detailed and solid.  At 96khz there is more air around the music.....a bigger sound stage. However some of the body is lost, dare I say it, it sounds more digital.  My question is.  Is there a phase change between the two? When my head is between the speakers close to the Dip when I change from each setting there is an obvious change that sounds to me like a phase shift.

Currently I switch between the two settings....poorer (thinner sounding) source material usually 44.1 khz. Top quality material could be either.
Many Thanks again.
Kevin Foster


Hi, Kev,

The DIP Combo operates entirely in the Digital Domain, and does not shift phase. We have also observed that some CD's sound best in their "Native" resolution(44.1K) but some other CD's benefit from the "upsampled" rate(at 96K). That's why we offer an instant switching on the front panel.

Thank you very much for your continuous support.


To: <>

By the way, a friend sent me his DIP Combo to try. Let’s just say he’s not getting it back! Holy moly, that really improves things! Bass is tight end extended, still crystalline highs, and better soundstage stability. Nice. I guess I’ll keep my M33 for a while!

Paul Geller

Subject: DIP Combo

Hi Mr. Poon,

Here are my DIP COMBO remarks.
Years ago I came across a C.C. Poon digital resampler, the (DIP Classic) which takes the original single, then completely reclocks it. In other words, the device takes the original signal and makes a brand new signal.   I was amazed at the difference this little device made, not just in overall sound quality, but beyond this, it made music, voices as well as instrumentals, sound natural, the way they were meant to sound, birds singing; rain falling through leaves; wind blowing through willows; or the incredible voice of Harry Belafonte at Carnegie Hall.  A few years ago C.C. Poon came out with his third generation DIP, the DIP Combo, which is simply the DIP Classic, evolved to 24/96. With the flip of a simple switch, conveniently located on the front panel, the DIP Combo, not only creates a new signal, it then upsamples it to 24 bit, 96 KH, which is standard DVD-audio. Digital sound doesn't get much better.  I realize that there are a zillion upsampliers out there, I have a few myself, and I've listened to quire a few more, and they all sound pretty good, some even terrific, but none of them, even the most expensive ones, not even the mega buck Audio Research. CD 9, makes music sound better the quite inexpensive C.C. Poon DIP Combo.

Larry R. Belcher
Sent from my iPad

Subject: NM24 and DIP Combo in the Yukon! 
My new NM24 and DIP Combo arrived this morning. I'd been using an older Theta CasaNova as my DAC/pre but this new unit beats it hands down. The first thing I noticed was a lot more volume on tap. The single SM-70 Pro I'm running in stereo is much bigger sounding. Second thing I noticed was the increase in percussive punch - it's like all my speakers have had their timing and aim improved.  
I've been consistently impressed with the natural "musical-ness" of the SM-70 Pro and I had hoped the addition of the NM24 would just add to that effortless feel. And it sure did. Big time. Nothing sounds bad on this system - I can easily and immediately tell the difference between good or bad recordings, but this arrangement lets me still enjoy the bad recordings while still allowing me to revel in the great recordings. That's a super-important consideration in a stereo form me. Even my Polk Audio 703LSiM's have lost their "maybe a bit bright" feel.  
I'm wondering if a second SM-70 Pro might be a bit much given how much volume I'm getting now. I'm not going to be turning the volume on the NM24 past 12:00 as it is. What do you think? 
Thanks for everything, Ching!  

Subject: RE: DIP shipped

Dear Mr. Poon:

All my friends know you comment you a genius. This Combo is my first gear from MA. Its de-jitter function is no doubt to me. The most amazing is its upsampling effect on 3D imaging, focusing and transparency. It kicks my RME ADI-192 DD miles away, which is five times more than the Combo.

With your free delivery, it is absolutely a steal to me.

Thank you for your genius and generosity.

Wish you have great business and Merry Christmas.



Thoughts from Brazil

Mr. Poon, congratulations.

Sincerely, this device is the best thing I put in my stereo chain, ever! It is between HK DVD22 (transport) and MF A3.24 (DAC), with VDH Triaxial Professional and AQ VDM-3 as digital cables, besides others great ancillaries.

The sound is amazing. I would rate 5 stars now against 3,5 stars before them.

Excellent money.

Thank you.

Francisco Wanderlei dos Reis Reis

Plugged-In in Africa

Dear Sir

I'm writing to confirm the receipt of your DIP Combo. It arrived safely and it works like a bomb!

Thanks again for all your assistance.



DIP in the Downunder

Subject: Comment on Monarchy Audio DIP

Hi Dr Poon,

First of all, thank you very much in sending the replacement transformer so quickly. It gives me a peace of mind that you are fully backing your product and I appreciate it.

This email is about the DIP Combo. While my new 22a is with Eddie and my old 22a is going through some upgrade such as internal cablings since they are so old. I have mediocre DAC which I used for streaming music file. I moved it to my main system and hooked it up to the DIP. I can immediately notice a big improvement as soon as hit the play button. Previously, this mediocre DAC was unable to resolve complex passage - the whole sound stage basically became a mess and all I wanted to do was to turn it off.

Now with the DIP, it is able to resolve the image even for the most complex passage. The entire presentation from sound stage, image through to dynamics has improved considerably. I have cables more than twice the cost of the DIP but they never achieved such massive level of improvement across the board. I can't wait for the 22a to return and I will not hesitate at all to recommend the DIP to my friends - it is a winner!

I will certainly try your DR-1 cable. Is it a silver, copper or silver coated copper cable? I have a few digital interconnects such as Stereovox The Reference XV-Ultra, Oyaide DR-510 and AQ VDM5 to compare it with.

Looking at your product offering in your web site, you do not seem to have stand-alone DAC like the 22a on offer anymore, is that right? I can only find the NM24 which includes a line amp and it does not has balance option. Does it take 96Khz digital input if I want to use it with the DIP Combo?



Just to let you know DIP's straight out of the box first impressions.

Plugged and played after one hour break-in. The overall improvements in sound took my breath away. Literally.

Due to the large amount of positive feebacks for DIP, I thought I was ready for this. I was wrong. The change in soundstage depth is simply awsome, voices seem to come out from nowhere. And the increased air, lots of air, among instruments really makes the musical message shine in each and every subtle nuance.

I don't know how much break-in time is mandatory for DIP's best performance, anyway, as far as I'm Concerned, I feel myself in heaven just after a few hours of use. My cd player is Musical Fidelity A1 CD Pro used as transport paired with Audio Research DAC 2. Not quite a budget player and a well renowned converter. Well, DIP has raised the bar though. And it did it significantly and magnificently.

For sure one of the best buy in all my audiophile life.

Congratulations Mr. Poon!

Yours Sincerely,
Roberto Vecchi

Hi Mr. Poon,

Thanks again for taking time today to show me around and for the wonderful DIP Combo.

So far all components are outputting 48/96 - the iMac, the 48/96 Upsampler and the DIP Combo - and it sounds so good I am reluctant to even try 48 kHz !

Ever since upgrading my electronics, my horn speaker's often seemed too 'bright'. For two years now I have been fighting this 'glare'... have tried major amp upgrades, bought a PS Audio Power Plant, changed speaker wire, got a new CDP, new racks, adjusted channel balance over and over and over, added room treatments galore, etc., etc.. Nothing seemed to help that much. The glare was still there.

The DIP Combo seems to have changed all that. I noticed right away that the gain seemed to be lower - I am able to turn up the preamps volume, which is a good thing - and the glare seems to be just gone. No ma's gloss.

What a relief ! The sound is so much improved it's hard to believe. It's not just the absent glare either, the soundstage seems deeper ( if not wider ), farther behind and less 'attached' to the speakers.

On the balanced interconnects ? Is that Belden cable fully shielded ? With copper braid ? Or is it just aluminum foil shielding ? Seemed kind of thin to be braid-shielded and that's important for me since I live close to a radio tower and foil shielded interconnects in my system are prone to pick up RFI.

Happy Turkey Day,

Kerry Brown

Mr. Poon, congratulations.
Sincerely, this device is the best thing I put in my stereo chain, ever!

It is between HK DVD22 (transport) and MF A3.24 (DAC), with VDH Triaxial Professional and AQ VDM-3 as digital cables, besides others great ancillaries. The sound is amazing. I would rate 5 stars now against 3,5 stars before them.

Excellent money.Thank you.

Francisco Wanderlei dos Reis Reis <>

Hi Mr Poon,
Just arrived today and playing with it and all seems to be bloody good.

Will want to buy another one do you have it in black?


Dear Sir

I'm writing to confirm the receipt of your DIP Combo. It arrived safely and it works like a bomb! Thanks again for all your assistance.



CC, thanks for the info. Just another quick question, is the SE-100 Special edition still 100 watts at 8ohms? I'm pretty sure my speakers are 8 ohm. Just wondering.

BTW, I really like my DIP combo!! Works great!!
Take Care,
Gary L. Peeke


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