Bit rate (20 0r 24) has a far greater effect on perceived musical
reproduction than sample rate, all things being equal. I cannot really
hear any difference between 24/88 and 24/44 where I have down sampled
the same music file.

I was chatting about this with the Linn Records sound engineer (David -
very nice man too!) and he confirmed this to be the case - lots of
combo's but what really matters is bit depth.

Incidentally I would argue that;
1. your speakers are the most important item relating to perceived
quality
2. Now getting onto music - the vast majority of music out there is
16/44. There is precious little 24/96 available (Linn, HDD from Giant
etc) and the future? Who knows? The current state of the computer
audiophile art is the 24/176.4 HRX albums (Reference Recordings) which
numbered a whole 4 at last count. Bad luck if you don't like those 4
records or performances. And please bear in mind a higher sample rate
does not always equate to better sound or sound that you'll like more.
Far more important is the performance and the skill of the orchestra,
conductor and sound recording technician, not to mention the acoustics
of the recording venue.
3.how the analogue output stage is handled on the DAC is what really
matters.
The chip set less so.


-- 
tricka

Transporter +/- Lavry DA 10 - LFD Zero - Harbeth C7 es3's

"Harbethed" and lovin it
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View this thread: http://forums.slimdevices.com/showthread.php?t=57631

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