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Anti-Alias Filters: The Invisible Distortion Mechanism in Digital Audio?

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The majority of digital recording and replay equipment includes anti-alias filters which allow a degree of aliasing in the near-ultrasonic. This is normally accepted as unimportant. However, consideration of this in conjunction with the intermodulation distortion generated in loudspeakers suggests that it may have audible effects. Simple measurements on digital equipment and on speakers are presented to support this conjecture.

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AES - Audio Engineering Society