I was looking at hdtracks and noticed they have some 192kHz/24bit which cost more.
After this I looked at FiiO and notice they say the ANDES-E07K supports up to 96KHZ/24 bit and the ALPEN-E17 supports up to 96KHZ/24 bit out but also SPDIF Sample Rate Support 192KHz @ 16/24Bit
What is SPDIF?
I am about to purchase my first pair of good headphones and want to be sure I get the right amp that will allow me to play the highest quality music file format available. If the portable fiio's cant do it please lead me to the right direction so that i buy the correct portable amp/dac.