"Rob" wrote in message
news
I've connected a Cambridge Dacmagic to a Mac Mini via the
optical connection, and I'm not sure which settings to
select in the Apple audio setup, for stereo playback
through iTunes. It offers a variety of 2ch settings with
a variety of formats (44.1 - 96) and bits (16 - 24). They
all work, but I'd like the theoretical best setting, if
there is one.

This depends on the media you are playing. Media plays best in the format
it was recorded at.

If the files you play are MP3 and MP4 and the like, 44.1 / 16 is what you
want.