Snagged from the oade archives...
This was how the Sony technical support rep I just got off the phone
with explains the SBM A/D used in all their products carrying that
identifier in simple terms. This is using simplified explanations,
so computer geeks, please overlook the obvious generalizations.
" The SBM initially quantitizes the analog signal into 24bit data and
then through a noise shaping filter which is the core of the SBM
process. First it analyzes the entire waveform and identifies bytes
of noise information it finds in the audible bandwidth that it
captures until it reaches 4 bits worth of this information. This 4
bits of information is then cut out completely. The remaining 20
bits of data are then reintegrated, or dithered, into the 16 bit
word length."
This is the effective sound of 20 bit quality claimed
that most people are
speaking of when they say that the SBM is 20 bit. The line stage
upgrade that Doug does is mostly to improve the analog line stage
before it hits the A/D.