In reply to:

Can someone explain something to me. I have the Audigy card running to my Denon 3805 via a optical connection. My Denon shows it as being a 96khz stream and not 48khz.

Is the 3805 upsampling it?


No. As I said earlier, output frequency can be whatever you want it to be. It (the audigy) just resamples the signal to 48 kHz internally to add effects and then resamples the signal again to output frequency. Go to your control panel --> Audio HQ --> Device Controls --> Set the sampling rate to 48 kHz to prevent further resampling.

If you set it to output at 48 kHz, you undergo no further resampling, but you get a rolled off high end (as shown here), but in my opinion, that is better than resampling it again to 44 kHz (even though at 44 kHz its roll-off is delayed to higher frequencies.)