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.

Mcelgo - There are lots of reclocking DACs, but the reclockers in those DACs are not of this quality, so the result is usually disappointing. A good reclocker like the SM can take the sound quality from harsh and fatiguing and change it to smooth, live and engaging.

Your digital source is a actually more important than the DAC. If the source has jitter, even a DAC with reclocking will sound bad. It's analogous to a turntable and a preamp. You can spend a fortune on the preamp, but if you don't have a really really good cartridge, the preamp is a waste of money. Better to get a really good cartridge and a mediocre preamp. Likewise, many of my customers have the Synchro-Mesh driving an inexpensive Chinese DAC.

Steve N.
Empirical Audio

I also use an apple TV to wirelessly receive AIFF & AAC files into my system. I use a reclocker device between the ATV and DAC (which is a Cullen modified PS Audio DL3) and the sound is ......OK. Definitely a step down from my vinyl. I can't figure out if my next step should be one of those Auralic things with much better specs than the apple TV or rather to retire my DL3 for a more contemporary DAC. The reclocker is recently purchased and I trust it's doing a good job. Any insights welcome.