> Bullshit. If you can hear the difference between a 20 bit converter > and a >20 bit one, what you hear is the difference between two > converters, regardless of the number of bits they use. Dogma warning: You're not taking all the potential phenomena into account that have not been scientifically explained yet. I'm not saying Maluvia can hear a difference, I'm just saying you don't know that she can't. Carlo