sentences:  Therefore, a 16-bit signal sampled at 176 kHz would have a bit depth equal to a 21-bit signal sampled at 44.1 kHz without noise shaping.Noise shaping is commonly implemented with delta-sigma modulation.Using delta-sigma modulation, Direct Stream Digital achieves a theoretical 120 dB SNR at audio frequencies using 1-bit audio with 64× oversampling.