AudioQuest Beetle Owner's Manual

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Why is “Format” important?
CDs operate at a sample frequency of 44100 Hz. Compressed MP3 
and AAC music files and audio streams are typically encoded at 
three different quality levels—128kbps, 256kbps (iTunes Plus), and 
320kbps—and are most often reconstructed as 44100.0 Hz files. 
Similarly, many music downloads and CDs ripped as Apple Lossless 
or FLAC files are reconstructed to 44100 Hz. If you have higher 
resolution files, it is important to choose the correct higher sample 
rate in order to maximize the benefit of those files. For the best 
performance with sampling rates above Beetle’s 96kHz ceiling, files 
should be played at a rate mathematically related to their native 
resolution. For instance, a 192kHz file should be played at 96kHz 
(i.e., 2 x 96000.0 = 192000.0).
Some programs (such as NPR) use 48000 Hz. These 24-bit/48000 
Hz files can sound amazingly close to higher sample-rate files. 
Some “high-res” files use 88200 Hz, but Windows 7 is not currently 
compatible with this sample rate. To play 88200 Hz music files, 
Windows 7 users must select 44100 Hz, 48000 Hz, or 96000 Hz, 
with 44100 recommended as optimal because it is a direct multiple 
of the native sample rate (i.e., 2 x 44100.0 = 88200.0). Windows 8 
will play all sample rates. Windows-compatible third-party music 
players, such as JRiver and foobar2000 will play 88200 Hz files at 
their native sample rate. For support or more information about 
these music players, please visit jriver.com or foobar2000.org. Some 
“high-res” files use 96000 Hz because it is a multiple of the sample 
rates used on DVDs, Blu-rays and in the computer world (i.e., 2 x 
48000.0 = 96000.0).
Beetle’s LED lights up in different colors to indicate status or sample rate: 
Red: Standby     Green: 44100 Hz     Blue: 48000 Hz      
Amber: 88200 Hz     Magenta: 96000 Hz