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

Yes, I can very much so hear the difference on MP3's.  That wasn't the question I asked though.   Thanks All!

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. 

Man, I can hear the screamin' difference between MP3 and Red Book quite clearly on my car stereo, let alone my hifi rig!  If you can be happy with 192kbps, I guess that's bliss (as an old adage goes).