Originally Posted by Pianist718
Maybe I am doing something wrong.
My set up...
Old PC (4-5 years old) no fancy sound cards or anything like that.
Schiit Modi (DAC)
Schiit Vali (AMP)
I plugged my Modi DAC to USB and thus from my knowledge my PC is not really decoding sound.
Using Foobar to listen to audio files ....
I am serious, I don't hear a difference between 192000hz vs 96000hz vs 48000.
Is it possible or maybe my set up is not allowing the higher quality sound?
The different sampling rates allow you to have higher frequencies. So a standard 44.1 kHz sampling rate allows have frequencies up to (and including) 22.5 kHz sound while a 48 kHz sampling rate will allow you to have up to a 24 kHz sound. 96 kHz -> 48 kHz sound; 192 kHz -> 96 kHz sound. The human hearing range is typically around 20 Hz - 20 kHz. This is why the 44.1 kHz sampling rate for CDs was selected. Though it is possible that someone has supersonic hearing, the chances that it's you (or me, or my neighbor) is quite slim.
Though I've also seen bit depth argued (stating that you can't hear the difference/it won't make a difference if we go from 16 bits to 24 bits), I don't feel that argument is as solid (our brain tends to attenuate background noise and allows us to "focus" on specific sounds).
However, to answer you question, the higher sampling rates allow the production of higher frequencies. Generally, they aren't audible. Though you should be able to hear the difference between your Modi and say your PC going through your amp.