Will try! Never thought about trying that? My guess it WON'T sound like
the original 24/172 file....... 

1.) If the original 16/44 file won't have the "INFO" so upsampling to
24/172 can't create "INFO". So it will sound different...
2.) Next the upsampling by a DAC via its chip set's will also affect the
final output. So ii will sound different...
3.) I did used to upsampled to 96Khz not anymore once Squeeze Play can
access files Hi-Rez natively. Playing the file in its native format
always had more open sound. IMO.... Once again it could be my DAC
causing that!!:eek:

Because I master from LP's.... The hard truth is "One can't CLONE analog
into digital"! All one can hope for is to recreate a very close
approximation. So create and use native playback at 24/172 would be the
goal, but HUGE files. I know by upsampling one is trying to smooth out
the sine curve. Yet at what cost.... Since the DAC is guessing on what
is should sound like.:(


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