96 Khz is generally preferred. It would take a lot to explain why but essentially the technology at 192 Khz is pushing it to the point where you may get a slight degradation at this higher sample rate.
Sonic difference between 96khz and 192k sampl rate
Recently bought a nice dac that has switchable sample rates of 96Khz or 192Khz. Both are 24 bit and the dac is part of a high rez system. I have a variety of cds that are standard, HDCD, hybrid SACD, and a few DVD Audio. When should the sample rates be used? I cannot find any info on this and the owner's manual says nothing about it. To ask it another way, what are the sonic differences? If anyone can explain in not too technical terms that would be very helpful. Thanks.