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Simple explanation

Listen to some upsampling DACs before judging. Best explanation I read about upsampling is by Robert Harley in his book "The Complete Guide to High End Audio".

Since I can't post at full text at verbatum of the copyrighed material, let me paraphrase his explanation in a few sentences.

Digital filters in CD Players pass the full bandwidth (20-20kHz) of audio spectrum and yet attenuate the signal by 96dB at 22.05kHz. That is a whopping 96dB attenuation within a spectrum of 2.05kHz. Digital filters do introduce distortion in time domain by smearing transients. Combine this distortion with the distortion of very steep crossover filter, you have significant audible impact on the audible spectrum.

By moving the crossover point from 22.05 to 88.2kHz, 96kHz or 192kHz, digital filters can be much more gentle over a wide spectrum (less steep) well beyond the audible spectrum. Such filters introduce far less time smear and are less harmful.

By getting rid of the filter designed for 44.1kHz reproduction, our conventional CD now has dramatically increased transparency, space, treble smoothness, resolution, and harmonic accuracy. Note that no new musical information is created by upsampling; the sonic benefit is conferred solely by using a more benign digital filter.

Adi


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