Seems like I recall Bob Stewart saying for 24bit depth, anything over 48kHz is really not audible regardless of source...
In addition, I'm in complete agreement with Mark here - Vinyl can be a very sweet sound, but it's mechanical properties can't transport anything near a 192kHz requirement.

hevac1 - What do you plan to use for converting the LP analogue to digital? The G68? or the Audiophile board?

ken