Sony PCM-D100 Help Manual page 197

Help Guide | Increasing the sampling frequency of playback files (Upsampling)
sampling frequency of 44.1 kHz, 48 kHz, 88.2 kHz or 96 kHz. The sampling frequency
does not change when playing back the files recorded with a sampling frequency of 176.4
kHz or 192 kHz.
x4.0 :
Increases the sampling frequency by a factor of 4 when playing back the files recorded
with a sampling frequency of 44.1 kHz or 48 kHz. Increases the sampling frequency by a
factor of 2 when playing back files recorded with a sampling frequency of 88.2 kHz or 96
kHz. The sampling frequency does not change when playing back files recorded with a
sampling frequency of 176.4 kHz or 192 kHz.
Note
If you select a setting other than "OFF" in the "Upsampling" menu, the effect,
DPC(Speed Control) and Key Control functions are disabled.
Hint
You can also display the "Upsampling" menu by pressing a function key if you have
configured "Function Key Setting."
Related Topic
Adjusting the playback speed (DPC(Speed Control))
Selecting the sound effect
Adjusting the playback tones (Key Control)
Registering functions to the function keys (Function Key Setting)
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