USB sample rate limitations

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I would like to ask a rather simple question as I can't seem to find a straight answer anywhere!

I am excited by the reviews of NOS DACs and I am looking to incorporate on into my system. Currently I listen to redbook CD but I also use a portable field recorder that supports 24/96KHz recording and I want to source (make) a DAC that supports this playback.

Is USB data transfer limited to max 48KHz due to the limitations of the oversampling within a DAC and therefore NOS will not limit bit rate or do I need to build a NOS DAC with a SPDIF or Toslink input?

As you can see from the question, I am still a little confused. Can someone shed some light?:eek:
 
Oh, I thought USB2 is the current standard and that USB3 is not yet implemented? I have some catch up reading to do...

Either way, this info has stopped my looking to have to introduce another complication to the DAC. If I can use USB for 24bit hi resolution recordings I will let my ears tell me if I can hear the negative effects of jitter - on with the research...:snail:
 
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