With the CL20 and CL25, you have to enable 24/96 output using a key sequence. They are discontinued since CAL is out of business, but they got amazing reviews for CDDA playback in addition to video quality and can be had for about 600-800. I thought that both 2900 and 540D already did it. It's been awhile since I did the research, but I was looking for a transport for 24/96 DVDV playback to an external DAC and those made my list. There are others if you are willing to spend more. Although, my upgrade plan has evolved a little bit lately after reading Nicks report on the Toshiba. I had settled on the 2900 but if his modded Toshiba plays well, I may do that instead.