Lake513: This whole thing is pretty confusing, so don't feel alone. As I understand it, you need a transport that can read a 24/96 disc (a DVD player will do that; there are also some high-end transports out there, but probably not worth getting unless they can read the new DVD-Audio discs) and that will output a 24/96 digital signal from its digital output (not all DVD players will do that--check past threads on this--most early Pioneer players can do this, as does my Marantz DV-18 and some of the new Sonys, I believe) and 24/96 DADs, which I think have only been made available by Classic Records and Chesky so far. These are NOT DVD-A (Audio) discs I'm talking about, which are just starting to be released but are not currently able to have a 24/96 signal output in the digital domain (for those you'll need a DVD-A player, and right now you couldn't use your CAL to decode the 24/96 digital signal, you'd have to use the player's own internal DAC to get a 24/96 signal). Eventually, if the marketplace demands it and the recording companies break down and allow DVD-A discs to have their 24/96 signal output in the digital domain, you could use your CAL to decode those signals. For now, it can decode the few DADs out there and, if you have an upsampler, the CAL can help you get what some of us believe is better sound out of regular CDs. I think I've got this right, but feel free to correct me.