I've owned both and could easily tell the difference in the better converters in in 3G. I've been a long time Layla user having owned one of the first 100 made of the Layla 20s and have had 3 Layla 24s in different systems. That said, I upgraded to an RME Multiface 2 system on my main studio computer. I compared the RME with the 3G which I had installed on a secondary PC. Although the RME sounds better (more open, transparent, solid low end) I heard much less difference between the 3G and the RME than the 3G and the Layla 24. IMO the 3G is definitely an upgrade from the Layla 24 and worth the money. If you can't hear the difference then don't spend the money but if all things aren't equal, meaning you need to conduct your listening experiment on good monitors in a well treated room with well recorded material. Otherwise you probably wouldn't hear the difference in the Layla 24 and a Lavry, Apogee, or other higher end units. Or use a very good set of headphones through a quality headphone amp.