There is really not enough 24/96 software available to be overly concerned about. With the Bel Canto DAC-1, the Sony 7000 or 7700 DVD players are suberb transports...and the Nordost Silver Shadow Coax to the DAC-1 will give excellent results. The Sony players do not pass 24/96... but it is still worth waiting a year or two...to see where 24/96 or 24/192 or SACD go...Denon's new 3300 model DVD-DAD player and the new Sony 9000 SCAD,DVD,CD,DAD units will be the next ones to watch....but unless there is enough software...it makes little difference. The upsampling of your current CD collection and the 99.999999% of new releases for the near future are/and will be in the standard cd format...even though 20 and 24 bit mastering are helping to produce better sounding CD's. Also, many people are using the Pioneer 414 or 525, or others with the OPT-1 Kimber toslink cable....I have tried this, and with the right transport the coax with a high-end cable..like the Nordost, or the Wireworld Gold Starlight III, will give much pleasure. Best of luck.