is there a difference between 192 dac and 96?

When I did own the dCS equipment, the difference between each setting was easy to hear.
But when I look back in the last 20 year what "improvements" in digital were made (and it is still mediocre) I doubt that there will be final satisfaction. It started with 1-Bit Player and it would not amaze me, when it will end finally with 1-Bit Player again (do you remember the SACD Hype and now you can read that SACD sounds mainly dull and boring...welcome in the world of marketing)

Shel50,
yes, there is but it depends on your hearing abilities & the quality of your electronics + speakers. Both 96KHz/24-bit & 192KHz/24-bit D/A converters use different algorithms to convert the music data stream to 96/24 or 192/24 and it is the sound of these algorithms that you will be hearing during playback & you will be judging for yourself whether you like the sound or not.
Some devices upsample & others oversample. There's a (subtle) difference in these 2 techniques & the sonics can also be different. In upsampling the rate is converted by a rational number - for example: 44.1KHz to 48KHz. In oversampling the rate is converted by an integer factor - for example 44.1KHz to 88.2KHz, which is a 2X factor. Both techniques need to use an interpolation filter to smooth out the upsampled or oversampled data. This interpolation filter is the proprietary making/invention of the manuf. You will like the sonics of some manuf interpolation filters & you will dislike the sound of others AND your choices are likely to be different from all of us answering this thread!!
There are many who think that going above 96/24 is not worth it & there are others who think it's a necessity to go to 192/24 & even higher & even to DSD with the argument that the higher the rate, the closer it is to analog & the better it will sound.
In the end, you'll have to make up your mind whether you like 96/24 or 192/24 or (ESS Sabre) 384/24 or DSD.

thanks for all the responses--all are prudent---will ultimately have to discern by simply listening