"Best"?
That's like asking "I need a car to drive from one place to another. I don't need a flatbed to transport huge loads, just seats and a trunk. Any suggestions?"
You can spend upwards of $1000 per channel.
If you're just looking to digitize (not "master") vinyl, the question is at what level?
Why 96kHz?
If the source is a plastic hi-fi record player or Technics 1210 or such, then the $50 Griffin iMic seems appropriate - it comes with Final Vinyl, which is specifically geared towards what you appear to be looking to do, and it sounds decent (though it only does 24-bit/44-kHz).
If your source is more in the league of a Linn turntable, then you'll probably want to look at something like the $1200
Metric Halo Mobile I/O ULN-2. Anything much below that level of source quality, recording in 96kHz is completely overkill.