Particle accelerators might be one of human most powerful creations. When 2 particles smash into each other with nearly the speed of light it creates a tiny blackhole for a very short time! If this is an upgrader it must be very powerful!
This upgrader upgrades any ore with a base value of at least $450 with 40% increase up to $100M. In order to get this upgrader you need 400 Plasma, or 25 Plasma if you are playing on Easy Mode. It is an extremely useful upgrader for mid-end game content.