Apple TV - 44.1 kHz output

It may be that the ATV resamples the data since it is also a video device.

You can get hi-res from the ATV by adding a Synchro-Mesh, which also reduces jitter significantly. The output is 24/96 in the standard version or optionally 44.1. The ATV and AirPort Express are notorious for higher jitter and need a reclocker like the Synchro-Mesh for music to sound good. Most modern DACs sound better with 24/96 because of the digital filter used in the DAC with that sample-rate. You get both hi-res and low jitter with the Synchro-Mesh.

You can add the Dynamo power supply option and make it world-class too.

Synchro-Mesh:
http://www.empiricalaudio.com/products/synchro-mesh

Steve N.
Empirical Audio

Are there not any reclocking DACs on the market for similar money? It seems a little strange to put a $600 reclocker in front of a less expensive DAC.

As curious as I am to play around with some of the PC audio upgrades, I was satisfied with my SACD player as a source and so far have not been able to identify a difference with my current ATV to DAC as a source when using the solid state output. It is hard to justify spending more just to see.

The other factor is I have two small kids so my opportunities to really listen are few and far between. My best listening is generally after they are in bed when my wife and I sit in the living room and listen to some relaxing music before escaping the day and getting some sleep.

By the way, I appreciate the reasoning behind a 24/96 DAC being superior. I have done a little reading about the digital filters, but it is mostly beyond my grasp.