Archimago's Musings: 24-Bit vs. 16-Bit Audio Test - Part II: RESULTS & CONCLUSIONS -
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"In a naturalistic survey of 140 respondents using high quality musical samples sourced from high-resolution 24/96 digital audio collected over 2 months, there was no evidence that 24-bit audio could be appreciably differentiated from the same music dithered down to 16-bits"
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