Remastering is the process of making a new master for an album, movie, or any other creation. It tends to refer to the process of porting a recording from an analogue medium to a digital one, but this is not always the case.
The process of creating a digital transfer of an analogue tape remasters the material in the digital domain, even if no equalization, compression, or other processing is done to the material. Ideally, because of their high resolution, a CD or DVD (or other) release should come from the best source possible, with the most care taken during its transfer.
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