Eastern Electric's new tube DAC using ESS Sabre??

Mike, did you have an identical pathway for the 16/24 bit comparison?

Doug,
No, nothing that I could know came from the same master. I'll have to reread the review to see if/how you accomplished this. It just seems like most everything I have in high-rez has a walk-around/walk-through soundstage that I rarely if ever get from 16/44 sources. Tonally they are very close but spatially far apart, no idea why.
I still don't understand how the use of a 32 bit dac can add info to a 16/44 file that is present in a higher bit rate/bit depth source. I appreciate your reporting your experience as you experienced it.
Great dac, though, that's for sure!

OK, just quickly reread the review. I see that you were simply playing redbook material that had either been upsampled to 24/192 or left at 16/44. This is completely different from comparing 16/44 vs. higher-rez data. No suprize to me that 16/44 that is internally upsampled in the Sabre sounds the same as 16/44 upsampled to 24/192 and then further upsampled by the Sabre sounds the same. It's essentially the same data.
On my quick re-read, I did not see that you actually listened to any hi-rez data, yet you surmize that hi-rez has now been rendered moot by the existence of 32 bit dacs.
You should really listen to hi-rez through this thing before commenting that there is no advantage to using hi-rez files vs. 16/44.

-Mike

Mike, If you haven't used the same signal path, then it cannot be said definitively that the Hi-Rez through the Minimax is superior. One would have to feed the Hi-Rez files through the exact same pathway/equipment & cables to conclude that. That is why I used the same player/pathway to experiment.

In the article I do say:
This fairly makes “Hi Rez” downloads a moot feature. If Hi Rez streams at 24 bits, but one can take plain old streaming audio at 16 bits and get the same result, there’s not much incentive to pursue costly downloads. Alternatively, there’s a lot of incentive to gravitate toward music websites like Rhapsody, or one of my new favorites, Lastfm.com; the final outcome as treated by the Minimax is theoretically better than your typical Hi Rez sound! I say theoretically, as I have not actually compared Hi Rez files to those upgraded by the Minimax. However, there is no mistaking the upgrade to the sound of even a 24 bit signal from a Redbook player.

(Back to discussion) Two points: 1. My main contention is that the powerful upsampling and gorgeous result from the EE will so please most people, except for the hardest of hard-core audiophiles, that they simply won't care; they'll be quite content with the result from mere streaming audio versus paying for Hi-Rez downloads. 2. I do say "...theoretically", and "...if", so, if you say there's a big difference, I believe you. BUT, is your comment based on a tight test or another "theoretically"? :)

I'll see if I can't experiment. However, to run a true test I'd need an identical recording save for the bit/frequency, as well as a source which can accommodate both.

As to your struggling with the upsampling, the EE DAC is simply taking 24/192 upsampling to a new level. New info is being added when going from 16/44.1 to 24/192, and the Minimax is doing the same thing at a higher performance level. I had both Morningstar Audio and ESS Technology proof the article for technical corrections, so I'm fairly certain my analysis is good. :)

i have a reference recording 24/172 sampler and listened to one of the tracks, rachmaninoff symphonic dances, thru the minimax, mentioned in my review (audiophilia.com), which sounded stunnning, better than most other discs i have heard.

according to bill of morningstar audio, the dac will output 24/176.