32-bit dac


Looking to educate myself regarding 24-bit vs. 32-bit dac. Anyone want to share some knowledge?

The only 32-bit dacs I know of are:
1) ESS Sabre 9018 from Oppo-95
2) W4S DAC1 and 2

Is there any other? Thanks.
kzhtoo
The Eastern Electric MiniMax DAC is a 32bit device. The NAD M51 is a 35bit DAC.
My understanding is the NAD uses the extra bits for volume control, not processing.
My understanding is that -- while any given DAC may sound "better" than another one for a whole host of reasons -- whether it can run 24 v 32 bit is not one of them.