I previously ordered two different cheaper converters from other sites but I was very disappointed because no manufacturer states that their converters are only capable to handle up to 48khz. So the result was just waste of money and time, now they stay in my drawer just for nothing! This one can handle up to 24 bit 96khz and it really does!!! Plus you get two channels with vice versa conversion! Not only one way and one channel! It is built very solid and it does the job perfect. I contacted with Hosa to make sure it can handle 88.1 and 96 and the guys at Hosa were so helpful and they replied right away. Fully appreciated! Don't try to save money with cheaper options since they will cost you much more than going with Hosa in the first attempt. Paying over $2000 for Burl ADC and trying to save $90 for the converter :))) Ok I admit I was an idiot:) Anyways, highly recommended!