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Yes but MQA is not 96/24

When a 96/24 high-res file is fed through the MQA processor, the first thing that happens is that the bit depth is reduced to approximately 17 bits. I say approximately because the noise floor varies in the audio band due to the noise shaping used by the MQA dither. Fully decoded it will be about 96/17, and without decoding the 24 bit FLAC file will currently play back at about 48/17. MQA CDs only play back at about 44/13 undecoded. When they are decoded they *can* play back at roughly 96/13 (assuming a 88/24 or 96/24 master was used as the source - and in the latter case there will be the audible artifacts of the sample rate converter - another form of lossy compression used by MQA).

This loss of resolution is audible on some files more easily than others. One of the easiest places to hear it is on The Doors track, "Riders on the Storm". See the link below for more information, plus confirmation. And you can always try it for yourself.


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  Herbie's Audio Lab  


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