In reading this thread I am a little confused by the DAC sampling at 24Hz issue. As a HT newbie the whole digital to analog conversion process is quite confusing. While reading a review of the new Audigy 2 soundcard over at tomshardware.com I came across a description that made sense at the time, but doesn't jive with what I (think I) read here. Could one of our myriad of knowledable sound engineer types that hang out in this forum glance at this description of the DAC process and maybe comment if what is written is accurate? I keep hearing things about differences not being audible - and sometime's I am thinking Hz refers to higher pitch or lower pitch and other times to sampling frequency... ughhhh... anyway the link is here: http://www.tomshardware.com/video/02q4/021106/index.html

On a side... the soundcard seems quite sophisticated using a Cirrus Logic CS4382 (maybe a sister of the 950 Cirrus) for decoding.