CD-Player with upscaling (from 16bit to 20bit or 24bit)

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What CD-Players do you know that uses an upscaling technology
to feed their 20bit or 24bit DACs ?

I've got a Kenwood DPF3030 CDP (uses 24bit d.r.i.v.e II),
which sounds nice "out of the box" and quite detailed after modding
(mainly by using MKS, Tantal, FC and Myca capacitors).

Regards,
 
Thanks for your info, SoNic_real_one and rabbitz!

So, besides D.R.I.V.E. and Al24
are RLS III and ATF two more technologies
that not just use the rounding errors of
32bit-SRCs to feed 24bit DACs.

Another similarity is that
the DPF3030 uses an AD1855-DAC and
the HD990 and the 840C uses AD1955 DACs.
 
Remarks to the HK HD990:

Seems to me that not RLS III does the refinement of digital data, but
"a 24-bit resolution enhancer minimizing noise levels and intermodulation distortion (IMD)",
like it's described on the amazon link/site for the HD990.

Another thing is the switching power supply of the HD990
(it's the board on the left of the inside photo).
I guess it would be good to mod it with a steel case.

An externally hosted image should be here but it was not working when we last tested it.
 
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