To my ears the extra bit depth give more improvement than the extra 
sampling rate.

The solution, for the original poster, is to create or buy 24/96 files,
downsample to 24/48 for the SB3, and also keep the 24/96 versions for
the future playback device (SB4) that handles them.


-- 
Pale Blue Ego
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View this thread: http://forums.slimdevices.com/showthread.php?t=43510

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