In blind listening tests conducted by Bob Katz in 1996, recounted in his book "Mastering Audio: The Art and the Science", subjects using the same high-sample-rate reproduction equipment could not discern any audible difference between program material identically filtered to remove frequencies above 20 kHz versus 40 kHz. This demonstrates that presence or absence of ultrasonic content does not explain aural variation between sample rates. He posits that variation is due largely to performance of the band-limiting filters in converters. These results suggest that the main benefit to using higher sample rates is that it pushes consequential phase distortion from the band-limiting filters out of the audible range and that, under ideal conditions, higher sample rates may not be necessary. Dunn (1998) examined the performance of digital converters to see if these differences in performance could be explained by the band-limiting filters used in converters and looking for the artifacts they introduce.