Neither, actually. I don't do serious preservation work, just audio for clients, and all are happy with the results. The sound of the DAT played back on a Sony is just fine for them, and $50 or $100 doing conversion time is not! Simple as that. Personally, to me, 16 bit DATS playing back on the machines that recorded them is adequately good, and I then record them at 44.1 24 bit in Protools or Peak. Perhaps that seems sloppy to you, but it is normal in studios and commercial applications outside the archivists' world... My hardware is mostly Digidesign and the SRC quality is variable as well, though 999 choices seems excessive to me! But really, 44.1 DATs get better treatment from me, as it is more affordable to clients. We aren't talking earthshakingly important stuff here! And my own work is all at 44.11 Lou Judson • Intuitive Audio 415-883-2689 On Oct 4, 2005, at 6:32 PM, Dave Bradley wrote: >> All the DATS I recorded (ten years worth) are at 44.1, and when a >> client brings in a 48k DAT, I usually transfer analog to 44.1 because >> it seems to come out just as well or better than a lengthy SRC in the >> digital realm. Thought or comments? > > If the analog transfer is coming out just as well or better than a > lengthy SRC in the digital realm, you either have a: Really incredible > DAC / ADC setups, or b: A really bad digital SRC setup, or C: both of > the above.