iriver Astell&Kern AK300 64GB
AK300 is capable of bit-to-bit playback up to 24bit, 192kHz. 32bit audio is downsampled using a sample-rate converter (SRC). In addition, DSD 64/128 can be played back via conversion to PCM. * 32bit, 384kHz is downsampled to 24bit, 192kHz, and 32bit, 352kHz is downsampled to 24bit, 176kHz for playback.