16 bit vs 24 bit vs 35 bit vs 36 bit vs 64 bit DAC sampling


I have limited knowledge about DAC's, but as I understand it, a typical CD player used to have 16 bit sampling, and supposedly no one was supposed to be able to hear the difference between anything more than 16 bit sampling; however, I recently purchased an Esoteric K-01X, which has 35 bit sampling (why 35 bits? no doubt only to differentiate it from their then top of the line 36 bit sampled Grandioso series).  

Now I can hear a big difference between my old Musical Fidelity kW DM25 DAC with 24 bit sampling (circa 2005), and the newer Esoteric DAC with 35 bit sampling, although I'm not supposed to, although maybe there are some other electrical programs playing with the sound besides the sampling rate.  

Now, there are 64 bit sampling DAC's, and I'm wondering how much the ear actually does hear from the sampling, or if it's something else entirely that's making the digital sound better?  

Any insightful opinions or perspectives?  

Thanks.
drbond

Showing 4 responses by djones51

DACs are components I never worry about anymore I just use the one in my preamp. As long as you're talking about competently built DACs which can give a good 16 -18 bits they are not anything that can be heard unless they have been designed with a sonic signature.
The sampling rates they are talking about is only within the DAC . It's not what comes out on the analog end you're lucky to get as much as 20 bit depth, the best I've seen is the new Topping D90se which does 22 bit distortion free.
I believe the higher bit rates make it easier to perform the conversion pushing noise and distortion beyond human hearing, it also improves digital volume control if at least 32 bit is used. 
The bitrate is set by the source in this case I assume you're referring to red book CD which is 16/44.1 . The CD player  upsamples to 35 bit, what comes out the analog end is not 35 bit you're lucky if it's 16 . Any difference you hear between various players is in the way they upsample and reconstruct.