but that doesn't have anything to do with number of bits? I mean, an audio player system is basically a digital stream sent into a DA converter outputting an analog signal which is then fed into an amplifier where the signal is amplified and then sent into speakers of some sort. No matter if you have an 8bit audio stream, or a 128bit audio stream, the stages afterwards play a much larger role in the hearing damage caused. Also not all DA converters ouput the same level to begin with. Some are -5V to 5V while others (single power supply) can be 0V to 5V, etc etc.