The Behringer UMC202 is a USB audio interface that provides high-quality sound recording and playback. It's part of the UMC (Universal Media Controller) series from Behringer, designed to interface with your computer to allow you to record audio, connect instruments, microphones, and other audio equipment to your computer.
The Behringer UMC202 96k Windows driver is a software component that enables your Windows operating system to communicate with the Behringer UMC202 audio interface. The "96k" in the name refers to the 96kHz (96,000 samples per second) sampling rate supported by the device, which is useful for high-quality audio recording.