32-bit Audio Depth ???

[nn007]

Any Motherboards or Sound Cards with 32-bit Audio Depth?

Intel HD Audio hardware is capable of delivering the support and sound quality for up to eight channels at 192 kHz/32-bit quality

Refer the same:
http://www.intel.com/content/www/us/en/chipsets/high-definition-audio.html

As of 2008, most audio hardware manufacturers do not implement the full high-end specification, especially 32-bit sampling resolution.

http://en.wikipedia.org/wiki/Intel_HD_Audio

[pandy]

some DAC's and similar IC's can accept something between 28 and 32 bit at the input however... this is something else than 32 bit resolution (perhaps dithering + noiseshaping can be used to convert 32 bit samples to something lower like 16,20 or 24 bits)