Esoteric P-03 - Manual (Page 25)

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Up convert
You can convert the 44.1 kHz CD sampling frequency to 1x, 2x
or 4x. It is also possible to convert the CD PCM signal to a DSD
signal.
Press the UP CONVERT button once to display current settings.
Further presses change the up conversion rate.
The normal screen display returns 3 seconds after the last button
press.
CONV 44.1
A 1x conversion rate that outputs the 44.1kHz CD sampling
frequency.
CONV 88.2
A 2x conversion rate that outputs a sampling frequency twice
the 44.1kHz CD sampling frequency.
CONV 176.4
A 4x conversion rate that outputs a sampling frequency four
times the 44.1kHz CD sampling frequency.
The DUAL digital output mode combined with the 176.4kHz
sampling frequency outputs an 88.2kHz left channel from the
XLR1(L) terminal and an 88.2kHz right channel from the
XLR2(R) terminal.
This requires two XLR cables and a DUAL AES compliant D/A
converter.
CONV DSD
When an ES-LINK compliant device is connected to the XLR
terminals, the P-03 can convert CD PCM signals to the DSD
signals (1 bit, 64 fs) that are used on a Super Audio CD
through the XLR terminals. (This signal is output only via the
XLR terminals.)
CONV OFF
This setting provides no up conversion.
< Super Audio CDs output a DSD signal (1 bit, 64fs) and cannot
be up converted.
< Select 88.2kHz or 176.4kHz for the DUAL digital output
mode. A 44.1kHz or OFF setting will result in no data being
output.
< The i.LINK terminal cannot output upconverted signals or
signals converted to DSD signals.
The RCA terminals cannot output signals converted to DSD
signals. For details, see the chart on page 8.