I went through the Intel HDA specifications in detail a few years ago when I followed development of linux Intel HDA driver. I tend to believe I know principles of this technology rather well.
That is true and I have never disputed it. I am just objecting to your statement "The key issue is that the SRC (Sample Rate Converter) which exists in all built-in motherboard will compress the source from higher 192KHz to lower sampling rate (say 48KHz)"
Frankly speaking, I want to add a remark to those young kids who are music lovers. If your goal is just looking for real 24Bit/192KHz digital audio processing without re-sampling, then any computer with “HD Audio codec” is sufficient to meet your goal. Other “add-on” interfaces such as internal PCI sound card or external USB DAC is basically not necessary. What you need is an active desktop speaker or an analog stereo jack connecting to your existing HiFi system. Then, download free software of professional media player such as Footbar2000 with ASIO plug-in. If all settings are OK and your 24Bit/192KHz music source is available, then you will be happy to see the icon of Footbar2000 to display “24Bit/192KHz”. The rest of job is to enjoy your high definition audio music. Easy job and easy go.
Hope it helpful!
Hope it helpful!
Thank you for correction of my "typo" error due to my extra fast speed. Particularly appreciate you since you wrote it at about 3:00 AM Australia time.
no problem, although since the same 'typo' was repeated several times on the previous page i think it must have been a mental typo as well =) (or copy and pasted) i'm always up at this time, most of my business is with USA, Asia and EU. just off to bed now at 6.17am 
i'm always up at this time, most of my business is with USA, Asia and EU. just off to bed now at 6.17am
Don't work too hard. Healthy sleeping is critical to all business men. Take a hot shower and go to bed to have sweet dream. Tomorrow, you will be smarter and able to audit me. The goal of commercial business is to make profit and profit is normally not my problem. The condition is always to listen to everyone, filter out negative feedback and accept positive feedback. Then, make self improvement to meet the competitive market.
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