Andreas Koch Details what higher sampling rates mean to DSD - is there a sweet spot? By Andreas Koch

Direct Stream Digital, or DSD, encoding has been used for years already for SACD and also as an intermediate format inside analog-to-digital and digital-to-analog converters. It's basic concept is DeltaSigma modulation and uses 1 bit per sample with a sample rate of at least 2.8224MHz (64 x 44.1kHz).   Read the entire white paper by Andreas Koch, one of the pioneers of digital recording.  Download the PDF.