yves wrote:As some labels (see linnrecords) are selling flacs, including 24/96 ones (not sure that 802.11b will like that transcoded to wav

), it would be a nice move to support flac.
Currently all my collection is in flac and sent to the roku as wav, that's ok as long as I have "only" cd quality flacs...
I have some of those Linn 24/96 FLACs also. To play on the Soundbridge, they must be resampled to 48 KHz. For highest quality, sample rate conversion is not something one wants to do on-the-fly, so it's best to create a parallel set of 48 KHz files.
Another problem is that the Soundbridge (or maybe Firefly) does not understand 24/48, so you must dither the files down to 16/48 play on the Soundbridge. Not sure that I really understand this limitation, because either truncating or dithering is easy to do on-the-fly. Depending on the architecture of the firmware on the Soundbridge, actually supporting 24 bit files might or might not be easy.
One good thing about making a parallel set of 16/48 files for the Soundbridge is that they will totally avoid the sample rate conversion noise problems on the M1001. The Linn 24/96 files, resampled to 16/48, are some of the best sounding audio that the M1001 will reproduce.
One other thing I should mention regarding 16/48 for the M1001, if you're considering getting The Beatles "Love", go for the edition that has the DVD. It has a complete copy of the album at 16/48 LPCM on the DVD which may be extracted using DVD Audio Extractor.