It depends on what you want to do with the result.
You want 24 for the dynamic range.
I like 24/96, but mainly because I do dual end results. CD and DVD. 96 let's me resample for each without having too much oddness in how that's done.
I also have a Delta 44, which is kind of a nice card, even though it doesn't have many of the extras that you get with other cards. Mic preamps / headphone preamps / XLR anything. Not present, just 4x In and 4x Outs all 1/4" TRS. If you want an all in one, NOT for you. If you plan on having higher quality PARTS to combine with a decent ADC. Perhaps something to consider.
I'd rather have a Layla 3G or similar myself. But I bought the Delta cheap on craigslist. Little did I know that I'd need hundreds more in cables, stands, adapters, and other things just to use it how you'd use any other cheap soundcard. Not that I wouldn't need all this stuff eventually anyway. It was just kind of a rude awakening to go from wow, a $300 soundcard for $100. To the actual cost of ownership to USE it.