I read in sci.electronics.design that Rich Grise wrote (in ) about 'A better quality ISD (Winbond) chip..anything new ?', on Wed, 14 Sep 2005:
And telephones, but to retain a 'balanced' sound quality, you need then to restrict the high end as well - 300 Hz to 3.4 kHz is about right - surprise!
You don't get any significant increase in intelligibility by extending frequency response above 8 kHz, and if you have 8 kHz, you should roll off from 80 Hz at the low end. There is an empirical rule for this 'balanced sound quality' in BS 6259 - a straight line on log-log scales from 20 kHz/20 Hz to 2.9 kHz/400 Hz.
Well, not really harmonics, but higher frequencies. 120 Hz to 6 kHz (at
-3 dB) sounds 'balanced' and has high intelligibility, while not difficult to achieve, and is also acceptable for music (excluding household hi-fi).