Owen Smith wrote: 
> According to sampling theory, you'd need a dog or a bat's hearing to
> hear the difference between 96 and 192KHz sampling rate since only
> frequencies above 48KHz benefit from greater than 96KHz sampling. 48KHz
> is already more than twice what humans with the best hearing can hear,
> why would we need more than that? And if you don't agree with sampling
> theory, that's a problem because it's development lead to digital audio
> (and not the other way round).

I agree with you totally on the practicality but just trying to answer
questions people ask.  Why are 192KHz DAC made in the first place ?


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