The difference in sound was not really that much at all, and Jerry told me that before I made the switch; I only did it because I expected Classic Records to release a lot of great DADs (which they didn't) and because I liked the Purcell upsampler (which I still like, but after taking it out I think it added too much noise to the signal and lost some of the AL's delicacy) which could output a 24-bit signal. Unless you have a source that sends out a true 24-bit digital signal you're better off with the 20-bit chips, which Jerry apparently felt were very good. In my case, the 24-bit chips still are a plus, because I am friends with a couple of recording engineers (one professional, one amateur) who have 24-bit/96khz machines, so I can listen to their master tapes through my unit.