On USB and UPnP (wired), ND5 XS 2 supports:
WAV — up to 32bits/384kHz
FLAC and AIFF — up to 24bit/384kHz
ALAC (Apple Lossless) — up to 24bit/384kHz
MP3 — up to 48kHz, 320kbit (16 bit)
AAC — up to 48kHz, 320kbit (16 bit)
OGG and WMA — up to 48kHz (16 bit)
DSD — 64 and 128Fs