X43 you are correct, however, to say that you can take a CD, upsample it and write it to a DVD+A disc and it’ll sound better is rediculous. The only way possible is if there is some kind of software interpolation to fill in the “missing” data, however, I don’t believe that software has gotten that good, yet. Now, if someone were to release a pressed DVD+A disc, then I could reasonably expect that the quality will be better than CD, as long as they kept the quality higher during the entire production process because if there is anywhere in the production process where the quality is at the same level as a CD (i.e. 16 bit, whatever CD sampling rate is, etc.) the production crew will have to do the upsampling and you won’t get anybetter quality than if it was released to CD and the end user upsampling it using this program. Not to mention that anyone releasing pressed DVD+A’s at this time will be highly unlikely because most people have portable CD players, car CD players, as well as CD changers at home, they are not likely, yet, to have portable DVD players, car DVD players and the majority of people do not hook up their home DVD players into their stereos and I, for one, do not like the quality of the sound of music coming from a TV (though TV’s have gotten a LOT better). Not trying to argue with you, just trying to explain why others see this as a gimmick at this point in time. DVD+A will probably be the wave of the future, I would love to replace CD changers with a single DVD+A in the dash of cars, but for now DVD+A’s use is quite limited. I’m sure DVD+A will be made to be compatible to the DL DVD’s coming soon and the capacity of DVD+A’s will increase to that much more and probably will compete favorably with standalone MP3 players for home and portable (including car) use, and it could also work alongside the MP3 format allowing even more storage of music on a single disc, just like a lot of new CD players can recognize and play the MP3 format on burned discs.