From talking with someone at Grace Design, I learned that the 902 can only handle 44.1/48 kHz via the USB. So if you're trying to play back 24/96, the 902 can't be the only converter in your chain. I'd told them I'd buy when when they had USB2/FW to handle that functionality. However, getting a transit or something of that sort plus a DAC-1 is cheaper and of similar quality (more sonic preference than anything else at that level).