I concur, jaddie, but you still aren't getting my point. I agree that most of the differences we hear are production quality, not bit rate or depth, then our own cans or speakers, then our own DACs and amps. But I'm filtering out all of that, doing my own downsampling of my own 24/96 source files, and trying to discern a difference between 24/96 and 16/44 when all else is the same. Yes, if the 16/44 were worse, it could be a problem with the downsampling software, perhaps a badly designed digital low-pass filter, or that my DAC doesn't do as good a job on 16/44 as it does on 24/96, but I'm not noticing ANY difference, and though I was initially surprised about that, if only because of so much ranting about higher sample rates and bit depths, my knowledge of how digital sampling works agrees with my experiments, there should be no perceivable difference.