Many books and articles on Electroacoustics tell, that the phase frequency response of an electroacoustic transmission channel does not play an important role concerning the quality of the reproduced sound. Authors often state, that deviations from -Linear phase- do not lead to a perceptible deterioration of the transmitted audio signal. Acoustical comparisons of different audio transmission channels show however, that differences in group delay distortion can clearly be audible at low frequencies. Therefore, the group delay distortion of audio equipment at low frequencies should not be neglected.
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