The Touch, itself, cannot handle a 192kHz file at all. It is the SqueezeServer on the PC or Mac that will downsample the file to a format acceptable to the player. It will downsample to lower bitrates for other SB players.
However, if you try to play a 192 file on a USB drive connected directly to the SBT, it will fail and not play at all.
Kal
However, if you try to play a 192 file on a USB drive connected directly to the SBT, it will fail and not play at all.
Kal