Steve, Thanks for your comment: >It doesnt appear to - a friend of mine has been poking his to try and >figure out whats going on. If you send a 48k impulse through it comes back >with clear resampling symptoms. As I'm sure you're well aware, this should not be the case --- at least in theory (interpolation theory). Now it is true that the emu10k1 does 32-bit integer math, not FP. So perhaps this is the explanation. I'm unfamiliar with integer math interpolation and resampling; my own resamplers are double-precision FP. If there is any audible effect of resampling of the same frequency, this should be a serious indictment against the card and against whatever algorithms or math implementation it's using. Now back to 44.1 K vs. 48 K: The resampling problem you mentioned should only affect playback, not recording. So I think that everything I said previously still applies --- other than what we just discussed. Thanks again; I'd be interested in hearing what resulted, even if by private email.