24 bit 96khz. whats the deal?

Upsampling is what really makes the difference. If you ever look at test bench measurements, the best quality dual differential 20 bit DACS still have a definite performance advantage over affordable non-upsampling 24/96 DACs like the standard MSB link (when playing CD's). BUT WITH UPSAMPLING, THE ADVANTAGE GOES DEFINITELY TOWARDS THE UPSAMPLING CONVERTER/DAC COMBO, whether it's relatively cheap or not. MAKE NO MISTAKE, the dCS combos still beat everything else by a landslide! And as for affordable upsampling, the Bel Canto DAC-1 soundly beats the MSB Link with upsampling option...for now anyway.

...............THANKS FOR ALL THE INFO EVERYBODY........................................................Ive heard great things about all these products. I think i'll check out some of the stereophile archives and read more about them........

I am awaiting arrival of a Denon AVR5700. I have the Sony DVD 7700. Both state true 24/96 capability, I think without downconversion. If this is so will this improve my standard CD listening or must I have a 24/96 disc to hear any improvement? I am using the Sony DVD player for audio temporarily until money is saved for the SACD player. Vey interesting chat. Thanks, Martin Butler

By "full capability", it just means it has an internal 24/96 DAC that can play 24/96 audio DVD's. WHAT'S MORE IMPROTANT IS: CAN IT OUTPUT 24/96 THRU THE COAXIAL (or Toslink) DIGITAL OUTPUT? If so, you can get a better external DAC later, and use the DVD player as the transport.

I think that it passes 24/96 through the analogue outs only, but I will check and return with the results later.