Sound differences

[Kingpin]

(05-02-2013 18:50)simoncn Wrote:  This all makes sense to me.

The Linn DS upsamples all input internally to 24-bit 352.8 kHz or 384kHz using a custom FPGA, then feeds this upsampled data to the Wolfson WM8741 DAC. There could be some small difference in the internal code path within the DS that does the upsampling for 16-bit inputs vs. 24-bit inputs.

I hear the same difference as you do between FLAC and wav24. For me, the difference is consistent and immediately noticeable on familiar material.

I also think this is it !

There is more 'strange' about this player:
http://hddaudio.net/viewtopic.php?id=91

But this can be the hearing differences.
There are a lot of conversions between the original file and the analog output ...