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The 24/96 almost never comes up for sale. It's pretty rare. The 24/96 version has more depth and width of stage--more air and transparency than the 18-bit. Wonderful with other tube amps I have tried, like SinglePower PPX3/MPX3, EMP, and tube receivers.

I have included reviews below--you will not find a more highly reviewed DAC--and any price.

I had the opamps upgraded--which originally were circa 1994 vintage--to Burr Brown's latest on sockets. A Digital pro did the work.

Come with two rare matched pairs of tubes that are KILLER in this DAC

1951 Kenrad Black Plated 12AX7
Tungsram 12AX7

7/10 on agon scale. Need to dig up the screws--yet need the cash--hence--IC. Will list on Agon soon.

Read:

AudiogoN Reviews: California Audio Labs Alpha DA converter

California Audio Labs Alpha-DAC Reviews

California Audio Labs DAC Processors Alpha DAC / Delta x-port Review by Stephen at Audio Asylum