Matt - in another thread it was said that converting a dff file to a dsf file went through a PCM conversion. Is that in fact the case? If I understand correctly, both formats have the same data chunk, so it would seem that just changing the header would not require a PCM conversion. This becomes an issue since some DSD downloads are in dff format and most people would not want a PCM conversion to simply convert to dsf to add tags. Thanks for your insight.