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FAQ: Can AIC23 at 12MHz MCLK in slave mode? What is the sampling rate #bclk #reg. setting would be?
Answer: It is ok to run 12Mhz MCLK. You determine the sampling rate you want. The data sheet has all that info and what register. If you are in slave, then you supply the BITCLOCK. Sampling rate and HP (I assume you mean headphone), have nothing in common. One does not depend on the other. You can have any sample rate.