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A little more background on my usage might help you all get a better idea of our work and get me a more specific recommendation. I use 24/48K for nearly everything. However, there are a few music recordings and some spoken word that want to do at 24/96K. Certainly for the music I feel justified in going with 24/96K when I get such a converter. My reasoning for the spoken word is that it will require substantial processing in the future and I want to faciliate that by providing larger files to work with. I only need a stereo unit with AES I/O. I use an RME Digi96 card as the computer interface. Thank you, Kevin Irelan