What hi res file is better 96/24 or 192/16 ?


I have a choice on a download of either 96/24 or 192/16. I am confused on which one is technically better?
128x128smoorenc
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Thanks for that Phil, but can you hear any difference between these entirely different solar systems? Can anybody? 
Yes, I can very much so hear the difference on MP3's.  That wasn't the question I asked though.   Thanks All!
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I tried the 2 in high res and I could not hear a difference between them. I have before tested between CD and high res and yes I can tell a difference. I am using a PS Audio DAC.