does 32 bit make a difference over 24 bit?

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...

I just want to clarify what I said.

Obviously I haven't compared two DAC's that are exactly the same except one is 32 bit and the other is 24 bit - DAC's like that do not exist. And there is simply far too little 32 bit stuff around to check it that way.

What I am saying is 32 bit capable DAC's as a group do not sound any better or worse than 24 bit - nothing I can hear anyway. Obviously within both groups there are difference but as a whole I cant hear any. I will say however that 32 bit capable DAC's generally use newer chips like the SABER chip - I am not a big fan of the SABER chip - the detail it presents is a bit too overt for my taste - that's in the one SABER implementation I heard that didn't have other issues such as a cold top end and a bit of sibilance (a modified WFS fed by an Off-Ramp).

Two of the best DAC's I have heard are the Killer DAC - its 16 bit and the Chord - its 64 bit. So my suggestion is judge DAC's by how they sound in your system - not if they are 16 bit, 32 bit or even 64 bit.

Thanks
Bill

hi Douglas,
referring to your thread above, you mentioned "using the 750D in conjunction with the Pathi is one of my favored setups... and the combo is superb"
May I know what speakers were you pairing with when using this setup? is it King Sound electrostatic?
Thanks for you kind info..
regards,
-phil

Philipwu, one set of speakers I used was the Chapman T-77, but over time I also used the Kingsound King electrostatics. One of the Pathos Classic One MkIII integrated amps is not enough to drive the big electrostatic speakers well, but two units in bridged mode, or "Pathi" as I referred to them, will get the job done.

The amplifier which replaced the Pathi is the Wells Audio Innamorata, and while one of them can drive the King ESL, two of them passively vertically biamped are superb.