Sound cards that output native

Can you tell me of any sound cards that output native resolution? I.E. if you have 44.1, 24/96, 24/192 files it will output them at their native resolution automatically, without up or down sampling.
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I could be wrong about this, so read with that in mind. I don't think it's the soundcard that's in control. Your playback software tells the soundcard what to do. I think you need playback software that auto selects.
Thanks Onhwy61. I think you need both though. I believe J River Jukebox player outputs natively.