
The more bits there are, the more accurately the signal can be measured in the first instance, so going from 16-bit to 24-bit can deliver a noticeable leap in quality.

Sampling frequency (or sample rate) refers to the number of times samples of the signal are taken per second during the analogue-to-digital conversion process. In its simplest terms, hi-res audio tends to refer to music files that have a higher sampling frequency and/or bit depth than CD, which is specified at 16-bit/44.1kHz.

In 2014, the Digital Entertainment Group, Consumer Electronics Association and The Recording Academy, together with record labels, formally defined high-resolution audio as “lossless audio that is capable of reproducing the full range of sound from recordings that have been mastered from better than CD quality music sources".

Unlike high-definition video, there’s no single universal standard for hi-res audio. Our current favourite portable music player, the Astell & Kern A&norma SR25 MKII (Image credit: Future) What is high-resolution audio?
