In listening tests, the instrument of measurement is the human ears belonging to the test subjects. Given a common analog/acoustic playback signal delivered over speakers or headphones, the received and experienced sound will vary among the listeners according to their own unique physiological...

I've been doing ABX tests using the foobar2000 ABX utility.   Taking commercially produced CD's, I upsample them to 192 kHz @ 24 bits. Then I ABX the original 44.1/16 file against the upsampled one. The files are converted using Sound Forge 10's included tool from iZotope, their 64-bit...