Indeed the Sony is just an upconverting CD player not a 24bit DVD player. I should also note that even in my system I need to burn 24bit files as DVD-V rather than DVD-A to play on the Denon. There have been threads elsewhere speculating on the effect that has on audio quality and I'm not sure of the conculsion. As it is, I typically burn a DVD-A copy for home and a DVD-V copy for the car and the Krell SACD player at work that will play DVD-V (but not -A). I for one can't say enough how much I enjoy having 24bit files in the car. I don't use an Ipod as I really can hear a difference at both home and car between MP3, Red Book, and 24bit and I love having either the whole show on one disc (24/48) or at least the whole sets (24/96) on single discs.