Not sure, and I probably will not know until Sept. when the wireless USB will likely be available. One thing I do know is that I prefer upsampling to 24/96 with the USB solutions. The Wi-Fi will not do this. However, even before break-in, I was impressed with it's sound. I dont have my own unit Off-Ramp Wi-Fi built yet, because it will be an I2S interface. This will be the one to compete with the USB Off-Ramps.