the squeezebox itself does not do sample rate conversion, but it pads
everything to 24 bit bitdepth if you have the volume controll at 100% 

however if you run squeezeboxserver on a suitable computer, you can do
this but it is not trivial.
Sbs uses an aplication called Sox for downsampling, this can be
utilized for upsampling to .
it involves writing a custo-convert.conf file for sbs .
( search the forun )

but it is rather piontless for just feeding a DAC as you can not
magically bring forth more information from the "only" 16/44.1 CD rips
this way .
And most dacs do upsampling or similar internally anyway so any input
would be upsampled the roughly the same thing inside the dac anyway
before the conversion, most decent dacs do the necessary conversions to
best utilize the dac chip by themself so just feed them the source as
is.

however, some people claims ( naturally as all kind of wierd " truths "
are claimed by audiophiles ) that upsampling before sending the data to
the dac sounds " better " .

My personal belief is that they probably abuse for example Sox or
similar software with some filter setting that is not entirerly
transparent to the ear and different is better ;)

Btw i do like squeezeboxes as a digital transport , they are good
eneough for almost any aplication.


-- 
Mnyb

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