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
If you have notebook, you can use Apogee Duet FireWire interface which you can connect through USB. This toy is near $500 but will probably 'squish' any player you can only think off.
Thanks Marakanetz, the Apogee looks nice. My question was for a different product, however, a music player for travelling, running etc. Is it hard to make them take 24/96 or higher sound formats, or is it just branch inertia we are seeing here?
No answer, so I'll report my own findings. First, if you haven't tried listening to vinyl outdoors, try it. Cheaper than a health studio. The sweet spot no longer means only the listening chair.

Cowon's new O2 player is supposed to be able to play 96/24 files directly, yet it is a bit big, and I want to see some user reports first. The best sound is DSD, and I am investing in a Korg MR-1. It seems that the new Oppo will be able to play DSD discs.