A variation on DTS. However rather than using DTS's normal 20 bits of resolution and 48kHz sampling frequency (of the PCM data before it is encoded), it uses a 96kHz, 24 bit source signal, offering a theoretical frequency response to in excess of 40,000 Hertz. DTS suggests that some of the higher resolution offered by this PCM standard carries through into improved audio quality. I have grave doubts about this. 96kHz, 24 bit PCM demands a 2,304kb/s bit rate for each channel. Since DTS 96/24 is offered as 5.1 channels, the equivalent PCM would need 11,520,000kb/s plus data for the subwoofer, yet DTS 96/24 is delivered with a compressed bit rate of 1,536kb/s, which means that a compression ratio of 7.5:1 has been employed. I would far rather all the available bits of data be employed in the most important (that is, audible) band of up to 20,000 Hertz. (Note, the 'k' here stands for 1,000, not 1,024). DTS 96/24 DVDs are backwards compatible with standard DTS decoders.