I wonder if you are mixing up sample rate and bit depth. A true 24/192 file is not oversampled but simply recorded with a word length of 24 bits and a sample rate of 192. This means it has a dynamic range of 144 dB and the highest possible frequency is 96 kHz (1/2 Fs) CD players use oversampling (8 times) If you don't, the first alias starts right after 1/2 Fs (22 kHz) You need a very sharp (brick-wall) filter to get rid of it. If you over-sample 8 times (353 kHz), the first alias is at 176 kHz so you can use a very smooth filter. To the best of my knowledge DSP doesn't profit by increasing the sample rate. In fact a lot of DSP chips are limited to 48 kHz and the more expensive to 96 kHz simply because the higher the sample rate the shorter the time one have to perform the calculations. In case of 44.1 you have 0.00002 of a second to do all the calculations. DSP does profit by increasing the precision. Doing all calculations with 32 or better 64 bit keeps down the quantization error. As DACs only accept integers, as DSP uses a precision much higher that 16 or 24 integer, in the end any DSP action has to be dithered. Here a 24 bit recording has the advantage as with 16 bits the dither is at -96 dBFS but with a 24 at -144 dBFS You have to play FFF loud to make something at -144 audible if possible at all. To sum up, DSP is about doing calculations This has nothing to do with sample rate except that sample rate might be a limiting factor (time) This has all to do with precision, the more bits the better.