I've read quite a few posts here where some are debating whether or not the human ear can really notice the difference between the two sampling rates and I've been purchasing the 192 stuff from HDTracks because I assumed that, for the extra 5 bucks, why not? Today I realized something. Was going through the manual for my Marantz DV9500 and found out that even though there is an indicator light for 192, the player actually "downsamples" to 96. That was frustrating as I realized that I've not been getting the full benefit of either the DVD Audios I've purchased or the ones I've burned using HDtracks files and HD Audio-Solo Ultra. Have loved what I've heard but, still, felt a little duped. Then I cheered myself up by saying "well, hey, maybe those guys who don't think you can hear the difference are right. So don't worry about it." But then I remembered that a couple of months ago I picked up a Meridian Explorer USB DAC to test out. It only costs $300, plays 192/24 bit stuff without downsampling and the guy at the store said it sounds like a $1000 DAC and would beat my Marantz. So I took it home and tried it out. Spent nearly a full week with it and decided to return it because, while it was certainly impressive, my Marantz beat it in every way except one... Stuff I had downloaded from HDTracks DID sound better when played directly through the Meridian than it did when burned to disc as a DVD A and played through my Marantz. Not much better, but definitely better. Was true on every file/disc I tested. I even mentioned that to the sales guy when I returned it. My assumption at the time was that maybe it had to do with the burning process. But that didn't really make sense because other discs I've burned (gold cds where I want an extra copy for instance) sound NO different to my ears than the original discs. Therefore it couldn't be the burn process. I think the difference is the fact that my Marantz does not output 192/24 and the $300 Meridian Explorer does. This is, of course, my opinion and is in no way, shape or form meant to be a scientific analysis. Feel free to ask questions but the reason I think my conclusions are valid is because I wasn't even "testing" for this. I assumed both DACs could output 192/24 and, yet, in every instance the one DAC that actually could sounded better.