Quote:
Originally Posted by albee1952
The math to convert form 88.2K to 44.1K is simple, vs the math to convert from 96K to 44.1K.
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Just want to go back and point out this is urban legend. It is simply not true. they are both equally as easy and error free.
What effects the sound of the conversion is not the actual conversion to the new sample rate, it is the reconstruction filter at the Nyquist frequency. But this holds true for any sampling, not just sample rate conversion. The crappier the filter is, the worse it will sound.