If you want to attempt to improve quality you could try oversampling the
44.1khz files to, say, 98khz or 196khz. Many external DAC's do this
anyway but the SB3 does not (as far as I am aware). My Audio Synthesis
DAX Discrete oversamples a SB3 44.1khz feed to 706khz to good effect. 

Having said that I once recorded the output of a 16 bit 48khz ADC at
24/96 and everyone thought it sounded incredible. So who knows?


-- 
Heuer
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View this thread: http://forums.slimdevices.com/showthread.php?t=34597

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