A multi-channel audio system that can provide a variable sub-sample delay between two or more audio channels. In one embodiment, a variable timing clock generator generates multiple clock signals where each may have different phase, and the clock generator can vary the phase difference, in accordance with a sub-sample delay setting input. These clock signals are used by respective digital-to-analog converters (DACs) to convert the digital audio channels into analog form. In another embodiment, a variable delay block is added to an oversampling DAC, on a per channel basis. Other embodiments are also described and claimed.