Hello all.... I basically have two sources for audio, one is of course a regular cd player (used only as transport) and the other is a 30 GB hard drive that stores CD ripped into WAV files (NOT MP3's). The DAC being used is the receiver's (Sony DB-930). Both are digital connections (toslink and SP/DIF respectively) When listening thru the PC's HD, the display on the receiver shows "48 kHz" and when listening thru the CD player its shows "44.1 kHz". My question is...what the difference between the two?? Is any signal being degraded by the 48 kHz rate? To my ears, the very subtle but noticeable difference is that the cd player is brighter compared to the wav files. Can any one signal source be regarded as superior or better?? TIA ps. If you're not familiar with "wav"....its not compressed, its the same as a CD, but on a computer.