hi steve, i wouldn't say that just because its 24 bit that it will be better than the 16 or 20 bit dacs. when i did evals of dacs around 2 years ago, i liked the 20 bit dacs more than the 24 bit ones. i evaluated a few 24bit and a few 20 bit and ended up with an audio research 20bit dac. i have seen other threads stating the same. Bottom line, an eval needs to take place using their own equipment and whatever sounds the best to them, they should pursue it.