>From: Jan Depner <eviltwin69@xxxxxxxxxxxx> > >I also hear a difference though when I record 24/44.1 and 24/96. How about 24/48 vs. 24/96? Some cards are optimized to 48 kHz and if one goes to use 44.1 kHz the performance may not be optimal. It even could be that in some cards the performance is optimized for 96 kHz instead of 48 kHz. One could start the tests by comparing if an audio bandlimited to 15 kHz comes through the system the same way independent of what sampling rate was used. What would be the limit frequency where differences starts? Is that frequency hearable? A/B tests on the listener. If yes, it would naturally explane why one hears the difference. If all these aspects are already tested, I would like to hear where. Perhaps www.aes.org would be a good place to start searching. Juhana