Best Soundcards for PC or MAC

I am highly interested about soundcards for PC or MAC (internal-external). Price would be around 1000 USD. My concern is just to hear perfect 24Bit/96Khz or 24Bit/196Khz music. Would you please help me ?

Thank You,
I've never heard of a sound card that sells for that type of $. You would probably be better off just getting a DAC and using your computer as a transport. Thats what you would be using the sound card for anyway.
Asus Xonar Essence:

Besides asus, there's the HT omega claro halo.
A sound card will give you features you don't need/want, at the expense of sound quality.
PC sound cards suck, just like the transport does. I got sucked into that years ago and finally realized what a waste of money.
I will only use the PC to to stream or for file conversion. I use an external enclosure for a collection of hdds that contain hundreds of flac files and not one of those files was copied from the PC's transport. Use the PC to convert and stream to and from your audio equipment.

For what it's worth, one of hobbies is building gaming rigs. 60 years old a die hard gaming fool. LMBO
Any decent sound card will work and sound indistinguishable from the silly and expensive external DACs that people waste money on. I'd look for good connectors and pro-quality build like my EMU PCI card.