On 3/4/2018 11:32 PM, Corey Bailey wrote:

> Call me old fashioned, but I will not sample rate convert unless it is 
> in even mathematical numbers (88.2K to 44.1K, 96K to 48K, etc.). On my 
> website, I state that I digitize to 2 files simultaneously because I'm 
> not a fan of sample rate conversion. Yes, I know that algorithms have 
> improved over the years and those of you that maintain that you can't 
> hear any difference will not change my opinion on this.

My understanding is that sample conversion with even mathematical ratios 
(like 2:1) is just as destructive as with non-even ratios (like 
96:44.1), and my (strictly-anecdotal, not-scientific) listening 
experience tells me the same thing, so I try to avoid *any* sample rate 


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