USB DACs with 24/192 via USB


Are there any "audiophile" quality DACs that can receive a 24/192 input via USB?
bigamp
Bel Canto offers a 24/96 USB Link $495. I use the Bel Canto Dac3 vis USB and plan on adding the 24/96 Link when I start using higher resolution recordings.
I read that series of articles too. I think it would have been better to bring
more reviewers in on that series, as all the articles about the negative aspects
of USB conversion came from one author. And as has been mentioned, if
you're going to make sweeping statements about USB DACs, bring
Wavelength into the discussion. There are some who believe a PC into a
Wavelength Cosecant trumps just about any other 16/44.1 playback.

One other thing that piqued my interest, though, was the Focusrite Saffire.
While its list price is the same as the Bel Canto, it can do many more things,
the Firewire-to-SP/DIF sounds even better than USB-to-SP/DIF, and the
Saffire's street price is $350 at any music store chain. The LE version goes for
$299.

I have a MacBook with a Firewire output, so if I decide to up the sound quality
of my iTunes on it, I'll probably go with the Saffire to extract the digital
stream from the computer. Less money, better sound. What's not to like?
Lets' see the Benchmark DAC1 USB can handle 24bit/192kHz..., but not from its USB input, only from its digtial inputs.

So can you buy a new 24bit/192kHz Computer Audio/Sound Card for your computer that has digital out to the digital in on the Benchmark.

Rich
I posit that the 24 bits vs. anything less is far more important to sound quality than 192 Khz vs. 96. I'll take 24/48 over 20/192 any day. 24-bit has 16 times the amplitude resolution as 20-bit. 96Khz is plenty high enough to maintain phase relationships in the treble, overtones, and soundstage.