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Sampling Function of Degree 2 for DVD-Audio

Authors have been studying Fluency Information Theory that generalizes Shannon’s sampling theorem and its applications. Among the practical application of the research, the Fluency DAC that is developed as the Digital-to-analog converter for CD audio could have received objective valuation including receipt Golden Sound Award in 1988. In recent, DVD-Audio that deal with maximum sampling rate of 192 kHz has appeared. Due to the introduction of DVD audio that requires four times the sampling rate of nowadays CD audio, the request for developing a new Fluency DAC for DVD audio was initiated. From such requirements, the research for developing the Fluency DAC for DVD-Audio has been started. The result of the research could revive awards in local contest in Japan audio apparatus at 2000 and 2001. As the initial report on our project in developing the Fluency DAC that is capable of dealing with a maximum sampling rate of 192kHz, in this paper we aimed to derive the sampling function that acts as the impulse response for such a D/A converter.