Two things:

1. Meridian apparently has some interest in supporting 192KHz. According to their online speaker brochure, the DSP8000 speakers support this data rate.

2. Simon's analysis of sample rate conversion is misleading. Here is one common way of solving the multirate DSP problem:

44.1 and 96 actually have a ratio of 147:320. To convert from 44.1 to 96kHz we do something like this --

a) Insert 319 "zero samples" between every input sample. That raises the rate to over 14 MHz.

b) Remove these with a low-pass FIR filter, with a sharp cutoff frequency of, say, 24kHz.

c) Discard 146 out of every 147 samples. In practice, the DSP never even computes the samples we are throwing away.

Notice that you need to compute filter coefficients only once for every sample rate conversion pair, such as 44.1->48 or 44.1->96. These are computed ahead of time and stored in memory (firmware).

Granted, this approach is harder than a simple 2:1 upconversion, but it's not really that difficult.

Chris Cooper