RTFM Mark Levinson 30.5 DAC page 10...
"In addition to the common 16 bit at either 44.1 and 48 kHz sampling rates used by digital sources such as CD and DAT, your No30.6 also supports the two channel 24-bit/96 kHz signal that was defined as part of the DVD-Video standard (and which will certainly be included as part of a larger DVD-Audio standard when the industry agrees to such a thing). As of the writing of this manual, such “24/96” material is just beginning to become available, and we expect availability to grow quickly over time.
In addition to true 24-bit capability, the No30.6 also incorporates High Definition Compatible Digital® decoding to take full advantage of the increased resolution available from HDCD-encoded 16-bit CDs. The High Definition Compatible Digital® format retains much of the reso- lution inherent in professional twenty bit recordings, by encoding this information more efficiently within the sixteen bit space available within the Compact Disc format."
"In addition to the common 16 bit at either 44.1 and 48 kHz sampling rates used by digital sources such as CD and DAT, your No30.6 also supports the two channel 24-bit/96 kHz signal that was defined as part of the DVD-Video standard (and which will certainly be included as part of a larger DVD-Audio standard when the industry agrees to such a thing). As of the writing of this manual, such “24/96” material is just beginning to become available, and we expect availability to grow quickly over time.
In addition to true 24-bit capability, the No30.6 also incorporates High Definition Compatible Digital® decoding to take full advantage of the increased resolution available from HDCD-encoded 16-bit CDs. The High Definition Compatible Digital® format retains much of the reso- lution inherent in professional twenty bit recordings, by encoding this information more efficiently within the sixteen bit space available within the Compact Disc format."