I just purchased a 24 bit/96 khz sound card for my computer. You may have remembered that I had asked (in an earlier thread) for recommendations on 24 bit sound cards under $600 US dollars. Based on the responses I got as well as reviews I read, I chose the MidiMan M Audio brand "Omni Studio i/o mixer" which INCLUDES a "Delta 66" card with SPDIF digital ins/outs. Since I have BOTH a PC and Mac (G4), I had a hard time deciding WHICH computer to install the new sound card on. Thanks to the advice given by both MidiMan M Audio (manufacter of the card) as well as Uncle Dave, I decided to install it in the Mac G4 (running Emagic - Logic Audio software) dedicating the Mac primarily for digital audio/midi recording. So far the sound is GREAT (clean/QUIET). THANKS AGAIN to everyone for all the valuable soundcard recommendations and advice given. - Scott