Topic: USB source 24x192 how to send it to SPDIF out 16x44.1
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By downsampling in your playback software. Most can do this in realtime in perfect quality. The ADI-2 Pro (most AD/DAs and DACs) will only play what it gets.
Ok, but what the function of SRC inside ADI? Up and Down 1:7 and 7:1
As clearly explained in the manual the SRC works only at the digital AES or SPDIF input.