is there a difference between 192 dac and 96?

There's too many variables. The only way to know for sure is to try it yourself.

All of these numbers are, IMO, meaningless marketing specs. The only way to judge a component is to listen to it or at least gather opinions from people who own it. There may be times when these specs are important if you want to download certain hi-rez files, your playback device has to be capable of playing it back at the resolution it was downloaded. But even then, the mere fact that it's hi-rez doesn't necessarily mean it's going to sound better to you than something with seemingly lesser specs. You and a lot of folks around here have to listen more and read less. You'll end up much happier with what you have.

ZD and Chayro nailed it. Yes, there is a difference between 192 and 96 Dacs, specifically their ability to play particular resolutions. But whether you'll actually be able to hear that difference is another thing. And, will the specific kind of music you like be available at the higher resolution, AND will the high-res recording actually be an improvement over the standard redbook CD recording, those are completely separate questions. If you're not careful, you may find yourself doing this in reverse...choosing music based on specs and resolutions to match the capability of your equipment, rather than choosing the music you actually enjoy whether it maximizes the capability of your equipment or not. How often do we read about that on here and other forums... people end up listening to music that just happens to sound great and maximizes what their system can do, but it's not even the music they emotionally connect with.

You will only HEAR a difference between 96 and 192 if the rest of your system can PLAY the difference.

"05-31-15: Billbartuska
You will only HEAR a difference between 96 and 192 if the rest of your system can PLAY the difference."

Kind of like, if you aunt had nuts, she'd be your uncle.