shadders said:

Nyquists theory states sampling period is required to be at least 2x the maximum frequency in the signal to be perfectly reconstructed, where the impulse reconstruction waveform will be a sinc pulse. This theory is based on the amplitude of that sinc pulse being EXACTLY the same as the amplitude of the previous analogue signal that was sampled. This is not possible with 16bit ADC which will introduce quantisaton noise - where the value assigned as a sample is the closest possible given the resolution for a 16bit system. The use of 24bits reduces the quantisation error significantly from 16bits. Hence, you can encode at 24bits, to retrieve more information when the signal is reconstructed. Whether you can hear it is another question.

Sorry to be a bit pedantic, but you probably mean Nyquist's

**theorem **rather than

**theory.**
"A theorem is a result that can be proven to be true from a set of axioms. The term is used especially in mathematics where the axioms are those of mathematical logic and the systems in question.

A theory is a set of ideas used to explain why something is true, or a set of rules on which a subject is based on."