[gaplessophile]

I'm a musician, and am currently re-evaluating what sample rate I should record / distribute my music in so that it will sound good on the majority of players.
 
I'm aware that most (all?) PC laptops with their internal soundcards operate at 48khz, and audio of any other sample rate is crudely resampled by Windows. (Are Mac's the same?)
 
But if I start distributing music at 48khz, would it still play on all mp3 players? And are any mp3 players capable of actually running their DACs at 48khz, or would they just be resampling it to another sample rate?
 
Information appreciated

 

[Mad Max]

I'm pretty sure there's plenty that do.
iPods can play back 48kHz files at most.