I am a proud owner of the Denon DVD-2200 Universal player. The DVD-Audio and SACD performance are excellent. Picture quality from DVDs are also fantastic. On Denon's website with the listed specs for the product, it boasts that the player can pass 24/96 PCM signals. I have found this to be an out and out lie and totally bunk. The player can handle these 24/96 PCM signals but then downconverts them to 16/44.1 or 16/48 for output (for copyright reasons). The users manual confirms this. One must put on the LPCM switch so that the downconversion occurs, otherwise no signal is output. The only exception would be any PCM source that is not copyright protected. In such a case, the full resolution and bandwidth would be played. I know of absolutely no such CDs or DVD-Audio discs that have 24/96 PCM and are also non-copyright protected. For example, Queen's "The Game" DVD-Audio has an option for 24/96 PCM stereo. The Denon can't do it, rather it is downconverted. I don't count using two-channel analog as PCM stereo. Even Denon's DVD-2900 and DVD-5900 do the same downconversion. My receiver (Marantz SR-18EX) handles and plays 24/96 PCM signals, and even has a readout on the screen that says "Stereo 96 khz" when any such source is played through the receiver. Unfortunately, I have never been able to hear anything in that format. Anyone have any feedback on this? Any way to override copyright protected 24/96 PCM stereo material? Am I wrong? You may ask me why do 24/96 PCM when you have DVD-Audio...but I am curious how 24/96 stereo sounds in the digital domain. Thanks!