Bob,

Yes, my previous tests were on CD rips to FLAC at 16/44, and played from the Logitech Media Server rather than directly from the SB Touch via USB memory stick.

Over the weekend, I plan to test
1) FLAC vs LPCM @ 16/44 from the SB Touch
2) Hi-res LPCM vs. FLAC at 24/96 from Logitech Media Server
3) Hi-res LPCM vs. FLAC from the SB Touch.

My Hi-res LPCM test files are 24/96 from Vinyl via my CJ PV-15 phono MC preamp, with A/D via EMU 0404 USB.

Regards,
Alex