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@gios78
i was in harrods today my usual sunday while the jags being polished , they sell a £3000 32bit music player (first i have seen) with £900 headphones and it sounded average .... i do hear more detail with 32 bit masters i make myself but then if someone else masters it it goes to 24 bit anyway :
http://www.selfridges.com/GB/en/cat/astell-kern-ak380-hi-res-music-player_761-10044-AKAK380/