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samba - wrote: > There used to be a lot of musicians saying digital didn't sound as > good as > analog ,and a engineers saying no one could tell the difference in A/B > tests. Speaking of A/B testing, according to what I've read, the difference between 16 and 24 bit digital can be heard much more easily than the difference between 44.1kHz and 192kHz. So it isn't the sample frequency but the bit resolution of each sample. Plus, the more linear the AD and DA conversions are, the more transparent the process becomes. Bit depth and conversion linearity seem to far outstrip sample frequency at obtaining audible quality improvements. Cheers, Bill