24/96 means a sampling rate of 96KHz with 24 bits used to describe each digital word.

24/192 means a sampling rate of 192KHz with 24 bits used to describe each digital word.

All else being equal, a higher sampling rate is generally more desireable than a lower one. That is, up to a point, after which it doesn't matter. In the case of audio, a 192KHz sampling rate CAN give a meaningful sonic improvement over a 96KHz. sampling rate.

Paul

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the 1derful1