Hello Dob,
according to this source it should accept 24/192kHz
"Two-channel SACD player, can read SACD, CD, CD-R and CD-RW. Digital Input: RCA × 1 (input frequency of up to 24 bit / 192kHz), TosLink × 1 (input frequency of up to 24 bit / 192kHz), B-type USB × 1 (input frequency of up to 16 bit / 48kHz). "
link to the article translated by google translate
http://translate.google.com/translate?prev=hp&hl=pl&js=y&u=http%3A%2F%2Fwww.audionet.com.tw%2Findex.php%2F200905251953%2F%25E7%25B6%25B2%25E7%25AB%2599%25E6%2596%25B0%25E8%2581%259E%2Fesoteric-sa-50-sacd.html&sl=zh-CN&tl=en&history_state0=