Theoretically, there should be little difference between 48KHz and 44.1
Khz. Nevertheless, I have down-sampled some 96KHz material, and it
sounds awfully good. Maybe it is just wishful thinking on my part. 

I have made comparisons of the same material: 44.1KHz-16bit versus
48KHz-24bit that originated as 96KHz-24bit. Given 30 seconds - I cannot
tell the difference. However, if I listen for an hour, the lower
resolution material becomes more tiresome to listen to.

Your mileage will definitely vary, but if you are going to down-sample
from 96KHz, then down-sampling to 48KHz is better.

-Ron


-- 
Ron F.

*Squeezebox setup:* wireless SB3 -> CI Audio VDA.2 DAC + VAC.1 PSU
*Main rig:* NAD 7600 + NAD 2600A -> Phase Tech PC-6.5 speakers
*Headphone rig:* Headroom Max -> Sennheiser 650s
*Music Server:* Nano-ITX computer running SlimCD + 750 GByte HDD ->
Netgear wireless router
*Other stuff:* NAD C542 CDP, NAD 6300 Tape, Monster 5100 Power
conditioner, Outlaw Audio cables
------------------------------------------------------------------------
Ron F.'s Profile: http://forums.slimdevices.com/member.php?userid=5616
View this thread: http://forums.slimdevices.com/showthread.php?t=36449

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