The 96KHz version uses the DIR digital receiver chip while the 196 one uses another one that doesn´t perform as well. Apparently the DIR chip is one of the best on the market right now, and it´s recommended as the default choice. The only problem with the DIR chip is that it´s limited to 96 KHz. So the question becomes: better sound quality, but limited to 96KHz, or worse sound quality but support for 196KHz. Personally I´d easily go with the 96KHz one, as there isn´t that much 196KHz music out there anyway. Even most HD tracks sold on various websites are on 96KHz. Especially if you are listening to mostly CD quality material, then it´s a very easy choice if you ask me.
From the website:
1, Why not only sale the 192KHz version?
The 96K version applied the DIR9001 receiver which is the least jitter receiver in world, its jitter only 50 ps.
The 192K version applied the CS8416 receiver .(All version USB input support up to 24Bit/96KHz).
