This is interesting, the thread started by bigshot was locked in the science forum for being in the wrong area, hope this is a more appropriate area - http://www.musicischanging.com/#homePage A series of daily articles here - http://www.realhd-audio.com/?p=3843 http://www.realhd-audio.com/?p=3851 http://www.realhd-audio.com/?p=3857 http://www.realhd-audio.com/?p=3861 A couple of interesting quotes from the articles not my quotes but thought they may be helpful. "Another critically important factor (and one that I’ve failed to acknowledge in previous posts) is the resolution of human hearing in the time domain. There is new information that accuracy in the time domain is multiple times more important than the frequency domain. I’m not sure where the cutoff is for this level of accuracy but I’ve read and heard that 5 to 10 microseconds is the range. This requires a sampling rate of 192 kHz…according to this new information 96 kHz/24-bits is not sufficient." " as important as this new technology is…it doesn’t make any changes to the original signal. It’s doesn’t reveal any additional nuances or fidelity in the original recording" "you decide whether this new methodology is a codec or not. But it very certainly is a technique for maintaining the benefits of high sample rate audio within a much smaller container. And the container can be a traditional PCM or FLAC file infused with metadata that allows for the expansion of the smaller file back to the original 192 kHz source file…the decoding side of the process. Just how this works and the magnitude of improvement in terms of bandwidth and storage capacity is described in the AES paper, “A Hierarchical Approach to Archiving and Distribution”"