[jnsaudiophile]

I couldn't really find anything that would make my understanding of the subject concrete:
 
Does setting a higher sample rate (e.g. 24 bit 192khz vs 24 bit 48khz) behave like having a amplifier boost? I have the audio technica ath-t44, they sound better with the higher sample rate. Does adding a dac/amp (err, the cheap ones give 16 bit outputs) give an audible change to the sound?
 
$100 dollar limit for buying an usb dac/amp if you guys said yes
 
thanks in advance audiophiles!

 

[Currawong]

Sample rate has nothing to do with amplification.  It has to do with how many times an analogue sound was sampled when a recording was made.  It is very likely you are imagining things if you think you can hear a change from changing the sample rate.  Some DACs with up-sampling are affected by it, but in my experience the difference is so small as to be pointless.