I have a client who has been bitten by the hirez audio bug and is using a Bryston BDP-1. Unfortunately his DAC is not 192k capable (a Theta Casablanca). Apparently Theta will be releasing a 192k capable card later in the year but in the meantime does anyone know or have any ideas on how to do a 192k to 96k downsampler so he can play his 192k content? Software conversion of 192k to 96k is an option but I would have to do it for him as a service.