Many thanks for the comments. I agree that upsampling may degrade CD quality. I was experimenting with changing formats to see if it can be done, how the SB3 would handle it that is, its effects on output. But I am totally baffled as to why I cannot convert a simple wav file (ripped or otherwise) either to a 24 bit or to a 48KHz and play the result through the sb3 using Sound Forge. It could not have been much simpler to me. Do you know of any other program(s) that might work and could at least let me hear the difference in output? best Ivan
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