Specs & measurements
Sample rate
Also called sampling frequency, 96 kHz
Sample rate is how many times per second a digital system measures the audio waveform: 44,100 for a CD, 48,000 for video, 96,000 or 192,000 for hi-res files. It sets the highest frequency the format can carry, at just under half the rate.
By the sampling theorem, a 44.1 kHz rate captures everything up to 22.05 kHz, above the limit of hearing. Higher rates carry ultrasonic content and let the DAC use gentler filters, which is the main argument for them; whether either is audible is disputed.
A DAC or Streamer may resample everything to one rate, or switch to match the file. Bit-perfect playback means the latter, with no conversion along the way. DSD uses a different scheme entirely, with one bit at a very high rate.