Three words: try it blind.

I'd be willing to bet you can't hear the difference if you don't know
in advance which is which (again, I'm talking about music at reasonable
levels, not very quiet sections cranked way up).

Here's the abstract:

> 
> Claims both published and anecdotal are regularly made for audibly
> superior sound quality for two-channel audio encoded with longer word
> lengths and/or at higher sampling rates than the 16-bit/44.1-kHz CD
> standard. The authors report on a series of double-blind tests
> comparing the analog output of high-resolution players playing
> high-resolution recordings with the same signal passed through a
> 16-bit/44.1-kHz "bottleneck." The tests were conducted for over a year
> using different systems and a variety of subjects. The systems included
> expensive professional monitors and one high-end system with
> electrostatic loudspeakers and expensive components and cables. The
> subjects included professional recording engineers, students in a
> university recording program, and dedicated audiophiles. The test
> results show that the CD-quality A/D/A loop was undetectable at
> normal-to-loud listening levels, by any of the subjects, on any of the
> playback systems. The noise of the CD-quality loop was audible only at
> very elevated levels.


-- 
opaqueice
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