A lot of the newer receivers and pre/pros use 24/96 (192) DACs. Obviously better than 16/44.1 or 16/48. But, I would assume that for the best sound from CD, best to either leave it as 16/44.1, or to simply upsample to 16/88.2 or even something like 24/176.4. But if you *re-sample* the incoming 16/44.1 to say 16/96 or 24/192, there *could* be an affect on the sound quality, right? All I remember, is that for DAT, which inherently is 16/48, but then linear PCM (CD) is 16/44.1, it was always said that for the *best* sound quality, do *not* do any rate *conversion*. Just curious what others thought about this or knew as fact. As always, ... Cheers!