3Putt

Hi, I need some advice on where to next spend some money on my system. Assuming I will be using mainly 44.1kHz source files atm, but upping to hi-res source as it becomes more and more available, which should I upgrade first.... My DAC? Currently using onborad DAC's in my Denon AVR2803 receiver. My AMP? See above. My Speakers? ELAC 105's. See here... http://d66037.u21.hs.addix.net/de/products/showid.php?146

I briefly owned a CA Dacmagic (another story) and noticed that when connected to my MBP it annunciated 96kHz input while i was playing my iTunes stuff (all 44.1 source files i believe). I had 96kHz / 24bit set in the sound preferences. Is my MBP upsamplping, thus improving things here? It would be cool if it was. BTW, i could not notice any difference in sound quality between my MBP or my Sonos ZP90 for the same tracks (but maybe thats because my existing amp/speakers cannot reveal it hey?) Fairways and greens...