I use xld to convert my 24/192 flac to aiff with no down sample occur, but am using a Mac that's the only app that can convert high res audio without being down sampled. There is also max which probably could do the same but I haven't try it out yet. With that said, since am not on windows the only program I could think of is dbpoweramp which could do what xld does. I'm just guessing though not if it down sampled once converted? Anyways just give it a try.... Oh one more thing, I was able to transfer 24/48 aiff to my iPod classic 160gb 2011 and play them fine. I was also able to play 24/192 aiff on iTunes it sounded amazing, I did check on the file to make sure it wasn't down sampled and it didn't. 24/48 n 24/192 aiff are showing up as is