AudioQuest DragonFly : USB Digital to Analog Converter, up to 96kHz/24-bit.Meridian Explorer : USB Digital to Analog Converter, up to 192kHz/24-bit.JRiver : plays both AIFF and FLAC formats, $50 but has a free trial period.Audirvana : plays both AIFF and FLAC formats, $50 but has a free trial period.iTunes : plays AIFF, it's free and you probably have it already!.You may need additional software / hardware to take full advantage of the higher 24-bit high-res audio formats, but any music lover that has heard 16-bit vs 24-bit will tell you it's worth it! Software for Mac OS X ProStudioMasters offers the original studio masters - exactly as the artist, producers and sound engineers mastered them - for download, directly to you. It includes 30 tracks and is part of ABKCO's Sam Cooke Remastered Collection, an initiative to offer state of the art editions of restored and remastered Sam Cooke albums on dual layer (hybrid) CD/SACD discs, compatible with any standard CD player. When you listen to music on a CD or tracks purchased via consumer services such as iTunes, you are hearing a low-resolution version of what was actually recorded and mastered in the studio. Sam Cooke's amazing body of work is now encapsulated in Sam Cooke: Portrait of A Legend:1951-1964. High-resolution audio offers the highest-fidelity available, far surpassing the sound quality of traditional CDs.