I've done listening and comparing 44.1 to 88.2 and 96 files and the
truth is there is no clear advantage that I can hear. Sometimes 96
sounds better and sometimes it sounds worse. 

There is no obvious "96 always sounds better". I think it has far more
to do with the method used for down/upsampling than any inherent
superiority one way or the other. 

I have a bunch of 88.2 files that I recorded myself and these always
sound better than down sampled ones, but I also have some tracks that I
have that I got commercially of the same recording where the 44.1
actually sound better. 

In any case the differences are quite subtle, its not a night and day
difference. 

If you have hi-rez files go ahead and listen to them at whatever rate
they come in, and enjoy the 44.1 files you have as well. I would not
obsess over it.

I'm enjoying listening to all my 44.1 files over the Touch so much that
I have no desire to go off and spend money on hi-rez stuff. When I do my
own recording I'll do them in hi-rez because I can, but for spending a
lot extra on commercial hi-rez recordings its not worth it to me at
this point. 

John S.


-- 
JohnSwenson
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