Analog digital converters


Can anyone point me in the right direction here. Was trying to find out information on A/D converters. Have a bunch of old concert tapes that I wish to convert over to digiatl format. Tried searching the forums and nothing looked good.
inwanw
is the concensus that 24bit/192kHz converters are required to fully realize the potential of lp's? they all seem to be more than $2K.
Just trying to reawaken this thread.
I just learned of another adc: The Universal Audio 2192 Master Audio Interface.
How does this rate to the korg that does 5.6mhz, while the universal audio 2192 does only up to 192hz as far as I know?
Ultimately Korg needs to release a dac that does the dsd 5.6 format for playback rather than force the owner to transfer the data back to the korg recorder in order to hear it at the highest resolution of 5.6, since the pc in which the music is stored in in digital will playback up to 96k only. To rephrase that in case it's confusing, the only way to hear recorded music that was recorded in dsd format it must be played back through the korg itself.
So many new machines are coming out now, in the latest TAS January 2009 there is a write up of the Berkeley dac that supposedly is awesome, it goes up to 176.4k. In the article it says that this unit comes close to the sound of live mic feed, so then would 176.4 be enough, is 5.6mhz overkill or not as good?
Sorry to sound confused, but it is confusing, how can 176.4 be enough when all this time dsd 5.6mhz was still not perfect?