I think that both 16 bit and upsampled 24 bit can sound very good. Most of the "problems" that we hear are not with either format, but with the amount, type and how the filtering is used in each design. I've tried it both ways and i prefer upsampling. Then again, my upsampler doesn't have any filtering so that may be part of the reason that i like it so much. The non-oversampling ( 1X ) Audio Note's also don't have any filtering and that may be why so many people think that they sound so good also. Sean
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