Current Naim network players natively support: WAV and AIFF files up to 32bit/192kHz(*) FLAC up to 24bit/192kHz Apple Lossless up to 24bit/96kHz. Other formats are supported via transcoding in the UPnP server. The earliest versions of the NaimUniti and UnitiQute support up to 24bit/96khz but can be upgraded to support 24bit/192kHz please contact your Naim dealer for details.Windows Media-formatted content up to 16bit/48kHz