Stereophile says 24/96 is the Future of Audio - Agree?

I think that's exactly right. Many of us want to maximize the listening quality on a limited budget, and we need to make smart decisions about how to do that. It's a real challenge sometimes.

 

I have used the CardDeluxe CDX-01 for 8 years or so - it is old (Y2K) but works great beating out CD players I have had in that price range ($400) and a lot better than the M-Audio Audiophile 2496 which I tried as well. The 24/96 CardDeluxe is audibly better over 16/44.1 even though the latter is good too. I love it feeding a NAIT3/Celestion setup!

there are some reviews on their website
http://www.digitalaudio.com/