Was reading the spec for the Denon PMA-50 amp and found this on their UK website. Advanced AL32 Processing Advanced AL32 Processing, the new generation of the Alpha processor. It is capable of digital signals to expand not only in the resolution to 32 bits, but also leads an upsampling of the digital signals by up to 192 kHz. The Alpha processor suppresses quantization and disturbing are the finest musical nuances, even in extremely quiet passages of music, again, of course. Thus, for example as well as conventional 16-bit CDs in 32-bit quality of service and with an extended frequency range kHz up to 80. The downstream high-quality 32-bit, 192 kHz-D/A-Wandler the latest generation ensure the faithful conversion of the signals in the analog world. Advanced AL32 Processing The variation in multi-channel multi-channel devices to work simultaneously for all channels and smoother in operation for multi-fidelity sound reproduction. Well that makes perfect sense, I've always thought I needed a Wandler somewhere in my system so I wasn't disturbed.