I passed this question along to my friend Denny Purcell at Georgetown Masters in Nashville, and this is what he passed along....hope it helps:
Sample rate conversion is tricky, but tolerable when done correctly.
I find the Pacific Microsonics Model Two to be the most precise a/d d/a that
I've found to date. It will do 192, 176.4, 96, 88.2, 48, and 44.1 and rate
convet within a family. It also has a good 48k-44.1 system and a host of
features not available on anything out there. However it's 20k.