Many options currently exist for sample rate conversion. With sample rate reduction playing an integral part in the modern production world, downsampling algorithm quality is more important than ever. This paper presents data exploring the differences in sample rate reduction algorithms. While certain tests clearly display differences in the quality of the algorithms, listening test data shows the average listener is unable to repeatedly discern the difference in sample rate reduction methods.
https://www.aes.org/e-lib/browse.cfm?elib=14528
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