The No. 36 and No. 36S only decode up to 20 Bit resolution. You cannot run 24 bit streams into the unit. It will not lock onto the signal. You need to consider a used No. 360 or 360S in order to decode 24 Bit/96Hz music files, which a great majority of the hi-res downloads are. These DAC's are old and I'm not sure the No. 360 will lock onto 24 bit signals that sample beyond 96 Hz such as 176K and 192K
