Take the Monarchy DIP 24/96, it's the best tested, among AudioAlchemy Pro32, Theta TLC. Outperform almost every model with similar feature. I used it for 5 years. Used a AudioAdvisor DTI, and then upgraded to AudioAlchemy DTI-Pro v2.7, then Pro32, at last I started using Monarchy DIP MK I, then Mark II, then now 24/96. The 24/96 sounds the best. Pro32 is also okay, but the component inside is not audio grade, and it sounds not as accurate and organized as DIP, the 24/96 had a major improvement over DIP MK I & II. I just upgraded to a Sony SCD-1 and I am STILL keeping the DIP 24/96 for future use.