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Digital Audio at 96 kHz Sampling Frequency - Pros and Cons of a New Audio Technique

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According to technical development an extension of today's standards for digital audio is going to be introduced for production and consumer purposes. With at least doubling the sampling frequency and increasing the resolution from 16 to 24 bit, a generous safeguard beyond the capabilities of any human ear will be achieved. This paper will help to find out, if there actually is a remainder for improvement in the audio quality by an elevation of the sampling frequency.

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AES - Audio Engineering Society