The Meridian Approach

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This may be of interest, snipped from the press release:

Huntingdon, UK, August 2004—Meridian Audio Ltd, has announced the release of a new Compact Disc Player in its flagship 800 Reference Series. The new player, the 808, is a special Limited Edition and marks the 20th anniversary of the release of Meridian’s first CD player, and the world’s first audiophile CD player, the MCD....

Three powerful on-board digital signal processing (DSP) chips take over, each with a capability of an impressive 150 MIPS (million instructions per second). One of them up-samples the digital information from the 44.1 kHz, 16-bit signal of conventional CD to 24 bits, and to a sample rate of 176.4 kHz. This signal is fed to the latest DVD-Audio quality delta-sigma digital to analog converters...

The 808 employs a triple buffering system to minimize jitter, and therefore maximize HF transparency and stereo image precision and stability. The buffers, and the digital electronics as a whole, are driven by a new design of high-stability clocking system, which further reduces jitter to below 90 picoseconds...

US recommended retail price of $12,995 (808 player version).

It's also using a dvd-rom for the transport.

AVS forums has the full version of the release: http://www.avsforum.com/avs-vb/showthread.php?s=&threadid=440959
 
the heart of the 808 .
 

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