I have a Northstar 192 Mark II DAC that can take the 24/192 signal. This is actually a pretty darn good dac and if you have a CDT/P outputting this signal, it may be worth your consideration. They are $2500-2700 new (I am not sure of the exact price), but can be purchased used for under $1,500 easily. I bought this DAC only to try out as I was buying a Northstar transport. I never intended to keep the DAC (unless it outperformed by DCS stack - which I felt was extremely unlikely - and accurate). But it did do a great job and for that price, was a really incredible piece. I can also take an I2S input from a computer and you can output from your computer at the 24/192 rates.