There is a school of thought that upsampling in software means you can build more accurate digital filters etc...
See some discussion at: http://db.audioasylum.com/cgi/m.mpl?forum=pcaudio&n=4690&highlight=secret+rabbit&r=&session= Having played with this foobar upsampler, it can eat most of the CPU cycles on my PC, but does make some 'difference' via the RME sound card in my 2G Athlon PC - [NB I'm not claiming it is better!] Hence the more complex functions aren't realistic for a SB2 type device in software, but could be an option for server side upsampling if the rest of the chain could do 24/96. -- Triode _______________________________________________ audiophiles mailing list audiophiles@lists.slimdevices.com http://lists.slimdevices.com/lists/listinfo/audiophiles