Upsampling to 24bit 192Khz

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I have put together a cheap dac based on the 4398 chip, i followed a thread on this site to build it ...

http://www.diyaudio.com/forums/showthread.php?t=137976

apparently it supports 24/192, currently I use it with a bit perfect asio stream at 44.1Khz. I heard reports that it can be improved with an outboard device that upsamples to 24/192. But now I hear that this can be done with third party software such as SOX. Has anyone had any experience with upsampling software on the PC? I'll try it anyway and report my findings, but I hoped I may get some wisdom from you guys. I use Jriver media center, but i guess foobar is just as good. I switched from foobar 7 years ago for a more friendly interface.
 
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