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> With delta-sigma conversion, the converter only has one bit. > How does that work. If we start at time 0 (sample point 0), Note that the description that followed was nice but utterly wrong. Here's a correct one: http://en.wikipedia.org/wiki/Delta-sigma_modulation And here is something that describes the coding: http://en.wikipedia.org/wiki/Pulse-density_modulation Why is that especially beautiful in our "we want it to sound analog" way? This is basically the way the human brain does representation of values. Rainer