There are plenty SACD Players that can accept data with sampling rate up to 95 kHz. However, I am looking for players with digital input(s) capable to accept 176.4 kHz and 192 kHz (24 bit ) data?
07-11-09: Sabertouch Lindemann 820S SACD player will accept up to 24bit/192kHz through it's 3 SPIDF and 1 AES/BU inputs. Also has an accessory interface available that converts USB in to SPDIF out. Very versatile up sampling player with a high quality built in preamp that can be bypassed. Sabertouch (Threads | Answers | This Thread)