Difference between 24/96 and 24/192

The only way to really answer your question is to do a direct comparison audition of both units. While the 24/192 offers a theoretical advantage over 24/96 due to the greater data rate, that is only part of the performance equation in a CD player. There are other factors which will have substantial impact on the audio quality, such as the transport itself, the size and quality of the power supply, the quality of the DAC's, jitter control, etc. Higher data rates without comparable improvements in the other performance factors won't matter much -- so, take a test drive and trust your ears!

I think it really depends on your ears AND the transport. I've found that 96k upsampling sounds far better to my ears since it's not OVERLY detailed - it also (for some strange reason) sounds better with a Sony transport than a Phillips. The 192k upsampling does sound better with the Phillips transport, yet I STILL find it very analytical and not pleasing to my ears.

Hope this helps.

I believe that either the Sony or the JVC when used as a transport will only output a 16/44.1 signal. The 96 vs. 192 issue is moot. If the players sound different, then it's due to the issues mention by Sdcampbell.