Advice on new PC strictly for audio

I could use some direction on a new PC. I have a large iTunes collection and use Pandora,Spotify frequently.
I started off using my iPad through my system and found the sampling rate at 48kHz. I then switched to my sons gaming laptop that supported 92kHz. I found the difference in sound substantial. That laptop is on its way out.
I would like to purchase a new PC that would be used strictly for audio,one that will support 176.4 and 192 kHz or higher to my dac. I have looking at some iMacs. Any suggestions would be appreciated.
2d109604 7a13 4bbd a7b8 00c84cc892b4rbaker
Windows 10 silent pc. Don’t know what your budget is?
Why not buy an Ethernet-to-Usb adapter such as the Sonare microRendu (what I use) and then use the cheapest, nosiest, non-audiophile computer. The Ethernet-to-usb will make the computer irrelevant.
Take a look at one of these dedicated servers - Small Green Computer.
Thanks steakster I have been checking that web site for days, I like the sonictransporter i5 with the  microrendu. I understand the sonic is a music server which is exactly what I need. My only question is can I get all my iTunes downloaded to it and I’m not sure how I would access them once they are there. Please excuse my ignorance to all this I just love music and the sound of the higher sampling rates
Not a direct answer, but be aware that higher sample rates alone do not necessarily translate to better sounding files. There is no direct and consistent correlation. The mastering can have a larger effect on final sound. Plenty of examples of poor sounding high res out there and plenty of examples of excellent sounding redbook files. Including redbooks that beat out high res of the same recording due to different masterings.

Steve Hoffman, DR Database and Discogs sites can be your friends for researching recordings.