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OK John

I was not disussing the transfer from DSD to PCM, but only the methodology, which makes sense (to me). There is no reason you could not follow the same methodology, even retaining a 24 bit or 32 bit word. The conversion paths should work even within and between the two main PCM families (forget the Laserdisc for now :)

Just a quick note on 192k: It would probably make more sense to oversample x2 the final 96 than go through 28MHz.

Best

Eric


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