is there a difference between 192 dac and 96?

is there an audible difference between a 192 portable dac/headph amp
and a 96 ? is the difference discernable? any help appreciated
There's too many variables. The only way to know for sure is to try it yourself.
All of these numbers are, IMO, meaningless marketing specs. The only way to judge a component is to listen to it or at least gather opinions from people who own it. There may be times when these specs are important if you want to download certain hi-rez files, your playback device has to be capable of playing it back at the resolution it was downloaded. But even then, the mere fact that it's hi-rez doesn't necessarily mean it's going to sound better to you than something with seemingly lesser specs. You and a lot of folks around here have to listen more and read less. You'll end up much happier with what you have.
ZD and Chayro nailed it. Yes, there is a difference between 192 and 96 Dacs, specifically their ability to play particular resolutions. But whether you'll actually be able to hear that difference is another thing. And, will the specific kind of music you like be available at the higher resolution, AND will the high-res recording actually be an improvement over the standard redbook CD recording, those are completely separate questions. If you're not careful, you may find yourself doing this in reverse...choosing music based on specs and resolutions to match the capability of your equipment, rather than choosing the music you actually enjoy whether it maximizes the capability of your equipment or not. How often do we read about that on here and other forums... people end up listening to music that just happens to sound great and maximizes what their system can do, but it's not even the music they emotionally connect with.
You will only HEAR a difference between 96 and 192 if the rest of your system can PLAY the difference.
"05-31-15: Billbartuska
You will only HEAR a difference between 96 and 192 if the rest of your system can PLAY the difference."

Kind of like, if you aunt had nuts, she'd be your uncle.
When I did own the dCS equipment, the difference between each setting was easy to hear.
But when I look back in the last 20 year what "improvements" in digital were made (and it is still mediocre) I doubt that there will be final satisfaction. It started with 1-Bit Player and it would not amaze me, when it will end finally with 1-Bit Player again (do you remember the SACD Hype and now you can read that SACD sounds mainly dull and boring...welcome in the world of marketing)
yes, there is but it depends on your hearing abilities & the quality of your electronics + speakers. Both 96KHz/24-bit & 192KHz/24-bit D/A converters use different algorithms to convert the music data stream to 96/24 or 192/24 and it is the sound of these algorithms that you will be hearing during playback & you will be judging for yourself whether you like the sound or not.
Some devices upsample & others oversample. There's a (subtle) difference in these 2 techniques & the sonics can also be different. In upsampling the rate is converted by a rational number - for example: 44.1KHz to 48KHz. In oversampling the rate is converted by an integer factor - for example 44.1KHz to 88.2KHz, which is a 2X factor. Both techniques need to use an interpolation filter to smooth out the upsampled or oversampled data. This interpolation filter is the proprietary making/invention of the manuf. You will like the sonics of some manuf interpolation filters & you will dislike the sound of others AND your choices are likely to be different from all of us answering this thread!!
There are many who think that going above 96/24 is not worth it & there are others who think it's a necessity to go to 192/24 & even higher & even to DSD with the argument that the higher the rate, the closer it is to analog & the better it will sound.
In the end, you'll have to make up your mind whether you like 96/24 or 192/24 or (ESS Sabre) 384/24 or DSD.
thanks for all the responses--all are prudent---will ultimately have to discern by simply listening