Conventional DAC

The higher bit-rate DACs have the advantage of allowing better noise-shaping or dither, without losing resolution ie. not robbing the 16 bits too much. Whether or not a 24 bit DAC does this or does it well is another matter altogether. But I agree Garfish that more bits in the DAC is good. Using 20 bits well seems adequate to me. As to 96k sampling though, there is not a lot to be gained in theory with redbook CDs just because your DAC is capable of 96k. You just get to use some of the later DAC chips, but there is more to a good DAC than the DAC chip - otherwise there would be little to justify the difference in price between many DACs.

Quite right, Redkiwi. James001- Be careful no to get caught up in the "numbers" game too much. I'd take sound quality over a 24/96K logo anyday. Just my .02.

Stan Warren of Supermods and formally of PS Audio and Superphon (The S in PS is for Stan) favorite single bay CD Player to modify is the Pioneer DVD player because of that Burr Brown chip. So for $200 to $250, depending on your what mod you want, Avguygeorge has stumbled into the truth of sorts.

Mr. Kiwi.I'm pretty sure we have the same Theta stuff (gen5 & Data 3)-right? My remark mostly refers to said "whatever"..sans...and with 24/96. I remember a while back you were mentioning the distance to Theta from NZ,and how long you'd be without the dac Then I told you I live 15 mi. away; and had the 24/96 done to mine. Well this is a personal opinion;but it is the most gain for the bucks(300) I ever got. Or: a Gmc671 blower may not help your family sedan. 24/96 just helps kick it up another notch if everything else is there. Never said a $400 dac w/ is better than a $2000 w/o.

Now I get you Avguy, and concur that the 24/96 DACs have something very different and musically almost magical compared with earlier DACs - when all else is equal. My DAC did get to do the round trip by the way - thanks to your recommendation. I even upgraded my Meridian 566-20 to 566-24 on the strength of the experience - also very worthwhile.