dcolak;506624 Wrote: 
> It's really not necessary to have anything above 44.1Khz (resolution)
> and 24bit (dynamic range), unless you can hear sounds over 22Khz.
> 
> Check the Nyquist theorem:
> 
> http://en.wikipedia.org/wiki/Nyquist%E2%80%93Shannon_sampling_theorem

The 24 bit issue is still over the top, nothing actually achieves that
degree of dynamic range.  But in the real world significantly more bits
are required to allow digital filtering, volume adjustments etc, in
order not to compromise a final 24 bit value for distribution. 
Typically 32 or more bits is used.

The sampling rate, is marginal for easy anti-aliasing filters.  To
achieve up to 20khz signal and not get sampling aliasing requires
phenomenally steep cut-off filters.  These themselves will create
in-band audio artifacts, particularly around transients.  So again
higher sampling rates, even if down converted later, actually produce a
better signal.  Actually  I think virtually all 24bit DACs will upsample
to 192 or 384 khz anyway, to utilise a low bit final DAC (easy to
achieve linearity with 4 bits, virtually impossible with 24bits).  

So the end customer might get the lower values, but the processing
chain is eased with significantly higher numbers.

Dave


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