NOS DAC question

This is probably a dumb question, but are there many/any such DACs that decode/play 192k Hi Rez downloads? Or doesn't the bit rate have anything to do with that?

Thanks a lot.
Nitrous Oxide System
New Old Stock
National Ocean Service
Not Otherwise Specified
Network Operating System
What DOES NOS mean in relation to your question?
NOS (Non Over Sampling)

Atlmann Attraction
Audio Sector (Peter Daniel)
Non Over Sampling (Abbreviated NOS)
Elizabeth, you might consider cutting back on the caffeine....Just kidding...I love your posts!