So, I have a HTPC connected via the motherboard's SPDIF output straight to my AVR, and I'm looking into the possibility of using an external DAC, and most accept a 24/96 input. My question is, how does one go from a CD based source (or encoded MP3), which have a sampling rate of 44.1kHz with bit depth of 16 bits, to a digital output in the 24/96 format? I'm drawing parallels here to the digital photography world, where certainly a 2 Mb pixel photo cannot be up-res'ed to a 5 Mb without any additional information. Or, are these DACs simply accepting music sources which have been recorded in the higher resolution formats such as those found on SACDs or DVD-A?
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2/8/10 at 8:21pm