what is 96khz audio converter?

[cbr900]

Is it better to be high like 192khz and 320khz or low like 96khz?

I will buy Daewoo 5800 and found it with 96khz?

please advise.

[Martok]

96khz is the sampling rate. It means this unit will play "DVD Audio" discs.
192khz is called "Super Audio" and is used in the more high-end recording studios. It is not a consumer format.
320khz doesn't exist.

You may be thinking of MP3 bitrates...this is not what they mean.

96khz audio is the best the recording industry offers. In theory it should sound twice as good as CD which is 44.1khz. It sounds better but, the ears can only pick up so much.