If hardware buffering is disabled, this control lets you add up to two more buffers to be queued for audio output. Each additional buffer increases the output latency of the device by the time it takes to play one buffer.
Therefore, the initial setting of “2” should only be changed on less powerful machines, where reasonably small ASIO buffer sizes cannot be achieved with the default setting.
If hardware buffering is enabled, this control determines the amount of clearance (in ms) between where ASIO4ALL will insert data into/read data from the hardware buffer, and the position where ASIO4ALL currently thinks the hardware read/write position is.