Now I'm sure I'll be corrected if in error, but my understanding is that 24 bit may add more volume steps to digitise, but the quantisation steps are the same size, so a louder signal can be captured, but a signal at equal input at 24 or 16 bit capture should have no difference in resolution - is that correct? Also, doesn't 24 bit give far more dynamic range potential than the human ear could stand for prolonged periods of time? My understanding is that a higher bit depth (beyond 16 bit) is better for processing, and the sample rate is where you will get the beef of the improvement in sound. People here know much more than me, so I look forward to being gently corrected.