I have both the 16 bit Sigma and the 24 bit Sigma II. I would say that the 24 bit offers a much more open sound with better high frequency resolution and detail whereas the 16 bit is definetly much warmer sounding. Either can work very well but would be both personal and system dependent. As to Dekay's comments above, i would like to add that there IS a difference in the interconnect used between the transport and the dac. Like anything else, there can be quite a bit of trial and error done before you are able to pull the best performance or sonics out of the specific pieces that you are using. Just like on standard analogue outputs, some of the differences are subtle while others are quite noticeable. For the record, i'm currently using a Delta transport in that system along with an FMS digital cable between them. Sean >
