Surely oversampling has to be at a whole multiple of the original
sampling frequency and synchronised to the original clock source, so
for 44.1kHz, 4x would be 176.4kHz or 8x would be 352.8kHz, hence
subject to jitter caused by clocking errors.  Upsampling on the other
hand uses more advanced signal processing to resample the datastream in
a fashion that is unrelated to the clock speed of the original and then
reclocks the resampled datastream hence reducing jitter errors.  In my
book that does not necessarily make the recreated analogue samle more
accurate but does eliminate jitter.  The theory goes that the problems
related to oversampling are primarily caused by jitter and that if the
original analogue signal has been compromised anyway by A/D conversion
in the first place, further chopping up of the signal won't make it any
worse provided that the demon jitter is removed.  Of course whether you
subscribe to this view is largely a matter of personal opinion as is
everything in audiophilia.  

The other thing to note is that you could upsample at 4x or 8x the
original sampling frequency but this not be oversampling because it is
essentially then isochronous rather than synchronous.


-- 
adrianh1960
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