[dude87]

It depends on the cassette - if it's not a master it's probably not worth doing a 24 bit transfer. If it is a master, how does it sound? When I rolled cassette (seemingly years ago) we eventually went with outboard dbx noise reduction units (as well as custom mic pre-amps), I think there's some real benefit in going 24 bit with most of those masters, some of the early cassette masters I did (when we didn't use the best mics, etc.) aren't worth the effort.

Even for cassettes that I think are worthy of 24 bit transfers I generally leave the sample rate at 48K rather than 96K - there's not enough high end on a cassette to make the extra samples worthwhile.

All just IMO, of course. And since a lot of people play back stuff on iPods, computer speakers, etc. it's really about whether you hear a difference or not.