TK, a 192KHz rather than 96KHz ADC capacity would have no real significance. Neither the 3805 nor the 2805 convert the analog multi-channel inputs(for DVD-As/SACDs)to digital and only some DVD-As have a 192KHz sampling rate, so the 192KHz ADC capacity would be unused. You can look at the description of the AD1835 codec(COder/DECoder)which combines the ADC and the DACs in the 2805 if you like.

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Enjoy the music, not the equipment.