Chastob; HDCD is not the same as 24/96. It is a high quality encoding/decoding process with its own decoding chip, or filter that applies only to Redbook CDs. When well implemented it improves regular CD quality. My ML 360S DAC can decode HDCD and also 24/96 signals, but they are not the same. 24/96 is only available from such high density discs as DVD and SACD (not to be confused with "up-sampling of the 44.1khz/16 bit Cds). Craig.