Table 1—There are different 
  SPI1 clock settings for the various crystals and sampling rates.



  
 
    Crystal 
      frequency
    PCLK 
      = MCLK
    Audio 
      sampling frequency Hz
    Theoretical 
      bit rate (Hz)
    Theoretical 
      clock divider
    
      
Real divider

      
CSPDVSR

    		
    Error
  

  
 
    11.2896 
      MHz
    56.448 MHz
    44,100 Hz
    1,411 200
    40
    40
    0%
  

  
 
    12.000 MHz
    60.000 MHz
    44,100 Hz
    1,411,200
    42.517
    42
    1.20%
  

  
 
    12.288 MHz
    61.440 MHz
    48,000 Hz
    1,536,000
    40
    40
    0%