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Bill, I think you misunderstand me. I'm not talking about the DAC chip used but the USB chip used. A bunch of companies sell Tenor USB chip based 24/96 asynchronous USB converters/DAC's for couple hundred dollars, including Firestone Bravo, TeraDAc TeraLink, Audiotrak, etc. All I'm saying is OEM cost differential between the Tenor USB chip and the current 16/44 USB chip implementation in EE DAC should not be insurmountable. Cypress USB chip combined with Xilinx FPGA running 24/96-192 asynch software is another good option, as used by M2Tech HiFace or Musiland. We computer audiophiles still long for that GREAT-sounding DAC with 24/96 asynch USB input at a great price, and I'm personally hoping the next Eastern Electric DAC will do that for us
the EE DAC is limited to 16 bit/48 kHz signal input due to its use of the ubiquitous Burr Brown PCM2707 USB receiver chip.