Hey Ddalal-
I'm not sure if it will take accept a 24/96 signal. I bet it does... but it would still need to downconvert it to a 16/44 because its a non-oversampling DAC... 16/44 is the highest output quality your going to get.
This isn't necessarily a bad thing though, because a quality OS DAC that could handle a signal like 24/96 would be much more expensive to build than a quality-equivalent 16/44 non-OS DAC. So... if you primarily listen to CDs (16/44 quality) you will get a much better sound for your buck with a non-OS DAC like the one in the Decco than a more cheaply-made but equally expensive OS DAC.
For me... I have no need for a higher quality than 16/44 as most of the music I listen to is "only" available on this... and, in truth, I a long... long ways away from being able to afford the equipment that one would need to be able to distinguish between a 16/44 signal and something higher like a 24/96... but thats just me.
I'm not sure if it will take accept a 24/96 signal. I bet it does... but it would still need to downconvert it to a 16/44 because its a non-oversampling DAC... 16/44 is the highest output quality your going to get.
This isn't necessarily a bad thing though, because a quality OS DAC that could handle a signal like 24/96 would be much more expensive to build than a quality-equivalent 16/44 non-OS DAC. So... if you primarily listen to CDs (16/44 quality) you will get a much better sound for your buck with a non-OS DAC like the one in the Decco than a more cheaply-made but equally expensive OS DAC.
For me... I have no need for a higher quality than 16/44 as most of the music I listen to is "only" available on this... and, in truth, I a long... long ways away from being able to afford the equipment that one would need to be able to distinguish between a 16/44 signal and something higher like a 24/96... but thats just me.