Do you mean 24 bit or 32bit audio source files? mp3s aren't in that format - just bitrate (and CBR and VB

. As for wav files, I don't know what SAM supports reading - it probably supports at least 24 bit. But all of that doesn't matter - when streamed at 24k, 56k and 128k mp3, you won't hear a bit of difference between 16 bit, 24, or 32 bit files.
Avian