192khz music takes up twice the disk space of 96khz music and is still relatively uncommon. That said, don't worry about 192khz, just worry about how good the DAC is at 96khz and how well does it meet your system needs.
Asynchronous USB input 24/96 vs 24/192
from my other thread, I'm putting together a 2nd Mac based system and I've been looking at budget DACs <$500. Most of these top out at 24/96.
My question is: will there be an audible difference in a very modest system btw 24/96 and 24/192?
My question is: will there be an audible difference in a very modest system btw 24/96 and 24/192?