Nikon D300 - Manual (Page 85)

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❚❚The NEF (RAW) Recording Menu: NEF (RAW) Bit Depth
The [NEF (RAW) recording] > [NEF (RAW) bit depth] item in the
shooting menu offers the following bit-depth options for NEF
(RAW) images:
A
NEF (RAW) Images
Note that the option selected for image size does not affect the size of
NEF (RAW) images. When opened in ViewNX version 1.2.0 or later or other
compatible software such as Capture NX version 1.3.5 or later or
Capture NX 2 version 2.1.0 or later (available separately), NEF (RAW)
images have the dimensions given for large ([L]-size) images.
Option Description
q
12-bit
(default)
NEF (RAW) images are recorded at a bit-depth of 12 bits.
r 14-bit
NEF (RAW) images are recorded at a bit-depth of 14 bits,
producing files roughly 1.3 times larger than 12-bit files
but increasing the color data recorded. Maximum frame
advance rate (pg. 77) falls to 2.5 fps.