It is the filter that is used for 24/96 sampling that makes the biggest difference in the sound of standard cd discs and played with standard cd transports.(A 24/96 transport is necessary for 24/96 discs.)Full description in the editorial of the Sept. 98 Fi magazine.More space, treble, definition and resolution.Many are happy with the Cal upgrade and much of this can be accessed in the audio asylum search section.
