DaveWr;696881 Wrote: 
> And here is JA discovering somebody else doing it badly (Roku):
> 
> http://www.stereophile.com/content/roku-soundbridge-m1001-network-music-player-measurements
> 
> Dave

yep, key quote from end:

A Roku spokesperson on the Web forum stated that though this design
decision "makes passing 44.1kHz sources through untouched
impossible...we've used a very high quality sample-scaling routine in
an effort to make the resampling as good as possible and it should be
inaudible." Yes, the SoundBridge does use Analog Devices' respected
Blackfin DSP chip, but my experience has been that converting data with
a sampling rate of 44.1kHz to one with a 48kHz rate is difficult to do
with sufficient precision. It looks as if the Roku's automatic but, in
my opinion, unnecessary conversion to 48kHz compromises the audio
data's noise floor by introducing mathematical artifacts that I would
be surprised wouldn't be audible. Add that corruption of its digital
output to its underperforming DAC and analog circuitry, and you can see
why I was disappointed by the Roku SoundBridge M1001.


-- 
garym

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