Interesting article: The Science of Sample Rates (When Higher Is Better — And When It Isn’t) "So, if you are ever using a converter and find it sounds dramatically better at a higher rate, don’t get excited about the sample rate. Get suspicious of the design shortcuts instead! Why isn’t the 44.1kHz on that converter up to snuff? How does this converter compare to the best-designed converters when they are set to a lower rate? Is it still better, or does the advantage disappear?"