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I just found that I need to include the information of my device, so I post it again, in addition to the above 2 links To add more informatiom about the device DP-X1A Website: http://www.onkyousa.com/Products/model.php?m=DP-X1A&class=Portable&source=prodClass DP-X1 Website: http://www.onkyousa.com/Products/model.php?m=DP-X1&class=Portable&source=prodClass Android version: 5.1.1 built-in 2 ESS SABRE DAC ES9018K2M & 2 Headphone AMP SABRE 9601K Built-in player can output 24bit 192khz audio_policy.conf audio_policy_entry.conf audio_policy_high.conf

Want to add the fact that the link changed, I think it is the forum updated. I tried today with Poweramp alpha 703, it shows the Hi-Res menu but the status shows Poweramp down sample the file from 96 to 48, play at output 16bit 48k The correct link are below for DP-X1, DP-X1A should be the same as they are identical just the model number different. Thanks https://www.head-fi.org/f/posts/12254387This DAP has hardware capable to play file up to 24/192000Hz, here you can find a post from Pegasus21 with some good infos (I think)https://www.head-fi.org/f/posts/13264879And here a logcat from original Onkyo media player and other third parties applications: