kind to play digital music files. To get the highest quality audio with hi rez, you not only need the source/file, you also need resolving equipment and your ears have to be good enough to hear the difference.

The amount of 24-bit/192kHz digital music available is quite limited. https://www.hdtracks.com/index.php http://www.linnrecords.com/linn-digital-music-collections-introduction.aspx http://www.itrax.com/ http://www.hiresmusic.com/homepage.html are a few of those sources.

There are SACD and DVD-A media available which can be played with a universal disc player like the Oppo. http://www.musicdirect.com/c-511-sacd.aspx http://www.musicdirect.com/c-512-dvd-audio.aspx http://www.elusivedisc.com/Browse-all-SACDs/products/905/  http://www.elusivedisc.com/Browse-all-DVD-As/products/907/

There are also XRCDs.

I have most of my music ripped from CDs at 16-bit/44.1kHz. Its all I need, I don't think the cost of hi rez is worth it.