A technique of converting high bit depth and/or high sample rate digital audio signals to a form that can be recorded at lower bit depth and sample rates. A typical application of this would be recording two channels of 24-bit/96kHz audio to a standard ADAT (16 or 20 bits at a maximum of 48kHz). A device that can do bit splitting will break the high resolution audio into several tracks of lower resolution data for recording. The tape can then later be decoded and turned back into high resolution audio. A few different bit-splitting schemes have been used over the years and they are not compatible with one another.