Apple TV - 44.1 kHz output

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.

NO need to change DAC, Try wyred4sound reclocker femto grade!
Tuan

Try to use another streaming device instead of your 48khz Apple TV.  Yes reclockers will help but it won't solve the main problem which is the resampling of 44.1khz to 48khz.  Most music today is 44.1khz - stay with the 44.1khz, 88.2khz, 176.2khz, and 352.8khz rates for audio. Don't let any device resample it to other frequencies.