The AES/EBU AES3-199X and the IEC-958 have become the standard for interfacing digital audio components in the digital domain. The AD1890/AD1891 Asynchronous Sample Rate Converter (ASRC) is a device that provides a solution to sample rate interfacing and compatibility issues. The practice of using oversampling the digital signal before it goes to the digital-to-analog converter has become standard as well. This paper examines the issues with interfacing these components.