WiiM Mini can decode the 192 kHz, 24-bit lossless music files or streaming contents. When WiiM Mini supports bit-perfect function via digital optical output, it outputs the same bit depth and sample rate as your music source. I.e., if your source is 24 bit/192kHz, it will output 24/192. While if your source is 16-bit/48kHz, it outputs the same without upconversion. It uses the sample rate/bit switching to match the native file.