I think that it is real funny that because dCS was the first to quote 24/192 most digital manufactures use that as the number to beat. Garfish says that Levinson is quoting 352, there are others quoting 384 and 768. All these high numbers are strictly fuzzy math. Here’s how they get to it…44K multiplied by 8 times oversampling and you get 352. Then there is 96K multiplied by 4 times oversampling and you get 384. Then there is 96K multiplied by 8 times oversampling and you get 768. This may all sound logical until you do the apples to apples comparison. None of the above companies quoting these high numbers can accept a signal above 96K. dCS accepts a 192 signal and for an apples to apples comparison then oversamples 64 times. So lets look at the math. 192 multiplied by 64 times oversampling and you get 12,288. So if you are going to buy into the marketing hype what would you rather have: 24/352, 24/384, 24/768, or 24/12288?
The bottom line is how each dac sounds, not the fuzzy math. Don’t buy into the marketing and mathematical figures, go out, listen for yourself, and let your ears be the judge.
The bottom line is how each dac sounds, not the fuzzy math. Don’t buy into the marketing and mathematical figures, go out, listen for yourself, and let your ears be the judge.