I have the following setup: Vizio 50" HDTV Toshiba 42" HDTV Matrix Mini-I DAC Macbook pro 2012 Scenario 1: Toshiba TV -> TOSLINK out - > Matrix DAC I tried using both the Toshiba and the Vizio HDTVs and I notice that connecting my Macbook to the TVs generates different results using SPDIF output from both TVs. When I use the Toshiba TV, I get a 44.1 khz signal on the Matrix DAC, if I choose that from the Audio/MIDI setup and I can also switch this to 48 khz if I wish to. Scenario 2: Vizio TV -> TOSLINK out -> matrix DAC when I use the optical out from the Vizio, I only get a 48 khz input to the DAC, even when I choose 44.1khz output from the output options How can I make the Vizio output a 44.1khz signal without resampling it to 48khz ? Does anyone else have experience using a HDTV's optical/coax digital audio out into a DAC ? I am trying to find a HDTV that will not resample my signal to 48 kHz. Any suggestions would be appreciated.