Small hi-res player?


I am looking for a small portable music player that is able to playback hi-res files (at least, 24/96), but either I am blind, or these are still rare. One wonders why, now that these chips are cheap. I am able to record in 24/96 from my vinyl analog rig, and there is just no competition, even downsampled, it sounds much better than CD. Yet it is a shame not being able to use the hi-res format directly. I use a Cowon D2, which is very capable player, but it cannot go beyond the 16/44 (CD format level). I now have 80 gb of analog music on my hard disk and would really like to use it. Any advice? Input appreciated.
o_holter
Decoding DSD seems to be easy, according to technical papers I've browsed. I have paid for the music (vinyl recordings) I am playing. I bet most audiophiles would fall of their chair if they heard the quality of it, played back on my Jade OTL headphone amp (no question, it beats 192/24 PCM also, at least through the Korg's DAC). But - we are not allowed to go in that direction, are we? We HAVE paid for the music, yet we're not allowed to copy it to another device, for personal use? It reminds me of the people-unfriendly business model of some big data companies - if you use three computers, you got to buy three program licenses. "Money doesn't talk, it swears". The irony of this is that people like me, who complain about this, are exactly the same people who have invested A LOT over the years in music, audio, etc. And I don't just mean money.
Have anyone compared Apogee Duet FireWire 96/24 PCM output to the DSD output from the Korg Mr1, recording from vinyl?
A little update...from my side
Back in 2009 I wrote "We won’t get hi-res players unless we use pressure."
Well we used pressure, in various forms - and these players are now available.
I am using a Fiio X3 - to good benefit.
It plays native DSD. It does not sound quite as good as my rack size Tascam DA3000. But it is small enough to fit in my pocket.I can play high resolution recordings, with good (if not audiphile great) sound, not least, through ear plugs.
Looking back, I don’t complain.The hi-res audio player market is rapidly developing. You can follow it on headfi.com, dap section - portable source gear;https://www.head-fi.org/forums/portable-source-gear.15/