 The SACD format is capable of delivering a dynamic range of 120 dB from 20 Hz to 20 kHz and an extended frequency response up to 100 kHz, although most currently available players list an upper limit of 70–90 kHz, and practical limits reduce this to 50 kHz.Because of the nature of sigma-delta converters, one cannot make a direct technical comparison between DSD and PCM.DSD's frequency response can be as high as 100 kHz, but frequencies that high compete with high levels of ultrasonic quantization noise.