For clarification, the reason I said that you are forced to stay with a multiple of the original sampling rate is because I am using ONE master clock (the Antelope Isocrone Atomic Clock), which, although it has 8 outputs, it uses a multiplier to route a different (higher) rate to 2 of those. This is similar to other Master Clocks. Also, it has been my experience that IF the higher sampling rate does NOT sound better (than 16_44.1), it is usually because of an inferior DAC chip in the converter. Since it has been determined that humans are "sampling" at approximately 15 million bits per second, there is SOMETHING to be said for working (and/or mixing) at the higher sampling rates to get the final product,whether CD or MPFree to sound better. Not that the consumer gives a hoot or can barely tell the difference, but more importantly, is ONLY hearing the "song" (as it should be and as is the GOAL of all our efforts anyway!). At the end of the day, the "Pilot In Command" is responsible and we have all heard "inferior audio" on "HITS" as well as "incredible audiofile recordings" of garbage! In the right hands, even an MPFree has it's moments (although only mostly over the telephone for me).