If the user changes CoreAudio’s sample-rate in AudioMIDI Setup to something different than what iTunes is locked to, CoreAudio will convert the sample rate of the audio that it is receiving from iTunes. In this case, the audio may be undergoing two levels of sample-rate conversion (once by iTunes and once by CoreAudio). (The SRC in iTunes is of very high quality (virtually inaudible), but the SRC in CoreAudio is horrible and will cause significant distortion.) If the user wants to change the sample rate of CoreAudio, iTunes should be restarted so that it can lock to the correct sample rate.