There are some gunslingers around here with more knowledge of the inner workings of DAC's than I can claim, but here's a little info that might help you. A 96/24 DAC is 96kHz/24-bit -- other common options would include 192/24 and 48/24. That's samples per second (Hz) and signal resolution (bits). An audio CD is encoded at 44100 Hz (samples per second) and 16 bits. I'd be curious to hear what others feel the potential benefits (if any) are of uncreasing the sampling rate when used with CD and DVD sources. I didn't turn up much particularly helpful information in a few web searches, but this link was fairly interesting and may make things clearer than this post does.

If you buy from an individual, I would not expect to pay duty, but I've never tried it to know. Tax should not enter in at all.

------------------
gonk -- Saloon Links | Pre/Pro Comparison Chart | 950 Review