Originally Posted by oldschool
Here's a link to two music files, both from the same song and mastering session, in standard 16/44 and hi-res 24/96. You tell me if there's difference:LINK
Thanks for the link! Finally some native 24/96 files to play with...
I was using my E-MU 1212M for auditioning. The two files vary slightly in maximum amplitude as well as with arbitrarily tested sample points, but the deviation is within 0.04 dB. To exclude any difference other than such induced by the format, I additionaly upsampled and downsampled (...downsampled and upsampled) the two files, using WaveLab Lite. For valid listening tests the E-MU 1212M has to be set to either 44.1 or 96 kHz.
At 16/44.1 both files sounded identical to me: the (low-rez) original and the file downsampled from 24/96. At 24/96, the hi-rez original sounded more 3-dimensional and had a finer overtone sparkle on the upmost treble. It's certainly not a night-and-day difference and only noticeable after intensive trial, but it's there. It's the same (kind of) difference I notice by comparing DVD-As with CDs.
With respect to the thread topic -- I don't think the difference has much to do with the higher bit depth, rather with the increased sample rate (actually I forgot testing dynamic resolution separately).
Headphone used: AKG K 701, connected directly to the (modified) E-MU line out..