Out of two years' research on the sampling rate converter, and the DSP technology, this combination came into existence. JCF Audio's Latte is digitizing the analog signal at 192Khz/24. By Josh Florian's brilliant design, this non Sigma-Delta converter gives me the PCM signal that doesn't have the digital artifacts caused by the DSP in the A/D converting process itself.

192Khz brickwall limited signal is converted down to 44.1 using Jacob's Well sampling rate converter. A couple of professionals that are known as golden ears, someone who can hear the flea farts in the other room, and myself had done extensive listening tests for all the sampling rate converters available including software converters. Various styles of materials were used for the tests over two years.

And we all agreed that the one particular method always bore the best outcome. This method is very unconventional, and would not look good on numbers, but all of our ears tell us that it's the best sounding conversion of all. Jacob's Well sampling rate converter(Black box in the photo) is designed to use that methodology at its best.

I'm very sensitive to the artifacts caused by the DSPs. And more than a few times, I experienced the harm done by DSP from SRC is much worse than the advantage achieved by the brickwall limier done at the higher sampling rate. But with this combination of Latte, A/D and our SRC, I was able to achieve the 44.1 brickwall limited signal that has by far the least amount of the artifacts from DSPs.