No it doesn't, limited to 16/48. CD's are 16/44 anyway. If you really want 24/96, then you will need a dac that is capable of it (like the modi).
Not needed though, just wasting your money. They sound perfect as is.
Don't be fooled by the size of these things, the bass is very satisfying. They are small and sexy, perfect for a pc.
Go listen to them first at an apple store before you do anything. They will be one of the best speakers you ever hear.
I recommend them to everyone, I love them!
Thanks! I'll look into that. I loved everything about the MM-1 until someone mentioned the 24/96 issue, but I guess 16/48 and 24/96 aren't too different then.