The SB3's DAC can do max 24/48, and I suspect this also applies to the
digital out. SC/SBS/LMS will transparently transcode 24/96 files to
24/48 via SoX when playing them on your SB3.

So if you want "the benefits of 24/96", you'll probably need a Touch,
with or without a DAC. 

That being said, will you be able to hear the difference between a
24/96 track, and the same track properly downsampled to 24/48? Whether
that is humanly possible, is disputed. AFAIU, nobody has yet been able
to do so in a double blind test.

Anyway, it's probably more cost effective to spend the money on speaker
upgrades, or room treatment.


-- 
Soulkeeper

'Bug 17797: Updating wiki.slimdevices.com'
(http://bugs.slimdevices.com/show_bug.cgi?id=17797)
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