Bluray Hi Rez audio


Looking for suggestions on a Blu-ray player that outputs hirez optical. Also, high quality audio grade hdmi to usb, is there such an animal? Thank you in advance
128x128luvrockin
FWIW: I tried playing BluRay disk (Yes - Close to the Edge) from my Oppo 105 to my Rega DAC but could never get the 24/192 light to come on. 
mikhaelkuz: You're right, some songs are 24/96 but some are 24/192. I'm not sure the 24/96 light ever came on. I'd try to verify but some "genius" made a music disk that can only be played using a TV (I don't have a TV connected to my system).
@dweller- I think in setup -> audio -> digital output format they have a settings on top output frequency. I do not remember what was default - 96 or 192. Hard of course do all of this without monitor..
BTW, which song specifically is in 192? Nothing on album paperwork indicates that stereo transfer is more then 24/96. Checked title song - 24/96.
mikhaelkuz: My Yes set comes with a CD disk and a BluRay. Also included is a booklet that lists songs and their recording specs. I checked this afternoon to verify what I was talking about. Don't know why they recorded at different sampling rates...