does 32 bit make a difference over 24 bit?

No.

The audible difference between 24 bit and 32 bit is zero - zilch.

Higher bit rate does sound better but there is a problem with getting it - a lot of stuff you may like may not be available on it.

To my ears the biggest difference comes from DSD and if you want future proofing as much as possible that's the way to go. However DAC's are moving very fast so it doesn't matter what you buy it will be quickly outdated.

I am considered a bit of a DAC nut, listening to, and buying a lot of DAC's. My view these days is rather than go for an up there DAC in the $6-7k range (and I own 3 DAC's in that range as well as others) go for a trailing edge DAC with technology that was previously in that or an even higher price range and in a few years when this fast moving area has changed again upgrade then to the trailing edge at that time.

Right now the value DAC to get is the Chord QuteHD. It has technology nearly identical to the older $9-10k Chord DAC but now at about $1700.00. It also does DSD. I have compared it to my expensive DAC's and, much to the dismay of the maker, who was there at the time, it bested my $6K PDX. It was better via PCM than my $8K Playback Designs MPD-3 and nearly as good via DSD. It is also close to my $6K Killer DAC. To get the best out of it though you need to get something like an Off-Ramp and a linear or battery power supply. I have heard it with a linear supply and my Off-Ramp - that's when it bested my PDX. I am getting a battery supply built for it and will post with the difference it makes - which will likely be better than the linear supply.

Bottom line here. See if you can get a loan of the Chord and compare it to the much more expensive DAC's you are looking at - I think you will find its not worthwhile spending the extra dosh.

Thanks
Bill

I have heard very sizable differences in absolute sound quality between the 24/32 bit players and DACs I have used.

Gztone, interesting timing; I currently have my two Pathos Classic One MkIII units set up Mono and am using the Simaudio Moon Evolution 750D as source (I reviewed both for Dagogo.com) I keep getting new levels of sound quality which crush the previous one using these sweet amps. I have been using the 750D in conjunction with the Pathi as one of my favored setups for well over a year now and the combo is superb.

You are obviously attempting to get an extremely high quality sound sensibly and I think I know how to help you do so. You can contact me via the Audio Asylum website if you wish to discuss further.

Douglas:
How come I never see any used or demo 750d's or 650d's for sale here? I can't afford a new one.
Thanks
Robert

Robert, Simaudio wants to build a reputation of extremely fine sounding, very reliable gear, in which I think they are succeeding. I would guess the buyers of their products are looking for longer term components rather than a quick fix.
Also, the company does not seem to come out with updates as quickly as some other companies, so the upgrade path might be a bit slower.

I agree with almost everything Bhobba stated. Most PCs and macs are not setup to play 32-bit files; that is the few that exist. That said, I do not believe that anyone would actually hear any difference in a blind test.

I have also looked at the Chord DACs, the reviews are very good. But I simply can't get past the over-the-top retro machine look. I would prefer that they packaged their technology into simpler packaging and cost 50% less. But maybe that's just my pet peeve...