[Cohibaman]

Originally Posted by W9TR

Upsampling + interpolation doesn't increase the true resolution of the source. It does interpolate between the source data points and adds extra calculated samples. If the over sampling rate is an integer multiple of the source frequency the math is very straight forward.

The biggest impact is it moves the alias frequencies far outside the audio band, allowing for simpler digital and analog reconstruction filters.

I think that is what we hear when we over sample - the filters used by the DAC, not the oversampling process itself.

Tom

+1