Advantage S1 Owner's Manual page 11

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Resampling
The D/A converter in S-1 can handle resolution up to 24bits/96kHz. It is possible to get
even better sound quality from CD's by resampling the original 16bit/44.1kHz up to
24bits/96kHz.
The factory default position of this feature is ON but it can be controlled by the user.
In DAC mode, press MODE to toggle this function ON and OFF.
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S1 DISC PLAYER
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Page 10