The USB Audio I/O section of the Mini•Me follows the sample rate and resolution settings on your computer, while the AES and S/PDIF outputs follow the settings of the “sample rate” knob on the front panel. So, no matter what you have coming into the Mini•Me, you have the option of outputting to two different sources, at two different sample rates and bit depths!
For example, this can be used to send a 16-bit/44.1 kHz signal out of the AES output to a CD burner while simultaneously sending a 24-bit/48 kHz signal out of the USB Audio port to the computer. In this case, the analog inputs are converted at 44.1 kHz and sent through UV22HR, to dither the AES and S/PDIF outputs to 16-bit. The USB Audio section receives the 44.1 kHz signal before the dithering process, where it is still a 24-bit signal. The data is processed with a sample rate converter to derive a sample rate of 48 kHz. The result is a 24-bit/48 kHz signal that is sent out the USB port to the computer. The sample rate selection knob on the front of the Mini•Me will be set to 16-bit /44.1 kHz, while the settings in the computer will be 24-bit/48 kHz. Make sense?
Another example could be the ability for the Mini•Me to send a 24-bit/96 kHz signal out of the AES port, while at the same time sending a 16-bit/44.1kHz signal into a DAW via USB. In this instance, set the sample rate knob on the front panel of the Mini•Me to 24-bit/96 kHz and set the computer to 16-bit/44.1 kHz.
The basic concept is that the Mini•Me AES and S/PDIF outputs will always follow the front panel setting, while the USB Audio outputs will always follow the settings on the computer.