DSD is a digital format that provides a high-resolution signal but works differently from the Pulse Code Modulation (PCM) system. Instead of creating samples containing a fixed number of bits (i.e., 16, 24, 32, etc.) and at a sample rate of, for instance, 44.1 or 96 kHz, DSD uses a single bit. However, this bit is set 2.8 million times a second to generate the audio signal. DSD can be converted to PCM. The DSD is a trademark by SONY and Philips and applies to the Super Audio CD (SACD).