They will handle two channels of 96 in optical spdif mode (like that used on many music dvd's, or pcm mode on a dvd player), but it disables the rca spdif connections. While I love my 002, and have a pretty darn top of the line computator (
), I still find that we've got a ways to go before actually being able to put the 96k functionality to any real world use. Maybe when there exists a 64bit pc processor and MS releases a 64 bit non-server OS (i.e. consumer-friendly pricing) and digi makes another upgrade, then we might actually be able to put the 96k LE systems to a real test. 