Thanks for the links. I followed them and kept on going and finally came across: http://www.minidisc.org/mj_ja3es.html Not directly for thr RH1 but probably close enough. In this, Sony give their reasons for the resampling. All I can say is that it's pure techno-bullshit! They claim that resampling a 44.1KHz signal reduces jitter and corrects for any inacuracy in the crystal oscillator of the sending device. Now,resampling has absolutely nothing to do with jitter. It's just a case of reclocking at the receiving end. Anyway, if there is really bad jitter then it will cause bit errors that will be (hopefully) corrected by the error corection at the receiveing end. Let's look at correcting the signal due to the transmitting oscillator being at slightly the wrong frequency. Why do it? The digital output is clocked by the transmitters oscillator but the information in the signal indicates that it was originally sampled at 44.1KHz and this is independent of the frequncy at which it is transmitted. Transmitting at slightly off the correct frequency will only cause problems if you want to listen to the result in real-time. If you're just trying to make a digital copy then the transmission frequency does not matter. You could transmit at double (or half) the frequency and (provided the receiver can lock on to it) get a perfect copy at the other end. That's what digital is all about! Think about it. If the transmitter is slightly off and the 'effective' transmission rate is, say, 44.0KHz but the RH1 resamples this and converts it to 44.1KHz then every time it is played on the RH1 it will have the error that was introduced by the 'faulty' tramsmitter. Who wants that? The other claim in the document is that the distortion introduced by resampling is better than -120dB. So what? If you don't resample then the distortion is ZERO (or minus infinity in dBs). How much are these guys paid to come up with such utter twaddle? Del-Boy