Was having a discussion with one of my mates the other day regards hi resolution formats, in particular DVD-A. He mentioned that with CD, a sampling rate of 44,100 samples per second, and 65,636 (16 bit) gradiations the output of the DAC so closely matches the original wave format that it is effectively as close as it gets for the human ear to discern. The conversation then led on to a discussion of whether or not the increase in quality on DVD-A could be purely as a result of the remastering process, given that much better equipment will now be available than previously for use with the master tapes. The one area we did agree on was the benefit of multi channel! Any thoughts? Be interested to hear your opinions.