MSB technology ,http://www.msbtech.com/, will probably do the trick. It used to be about $350, I do not know now, but through the website or an e-mail you should find out. There might be others. Hope this helps
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Just buy a Pioneer or Sony player that passes the 24/96 signal already--why go through all the added hassle/expense just to buy the Panasonic? I've been using a Pioneer DV-C302D into an EVS Millennium DAC and get magic from the few DADs I have(Chesky especially).
Also, with the new 24/192 DVD-Audio players starting to trickle onto the market the 24/96 stuff will soon be rendered irrelevant. Just a thought--best of luck.