There are several but it depends on what kind of music you like. Linn Records has some amazing 192/24 "Studio Master" recordings. Here is a useful forum link to audiophile downloads that may be helpful to you:
http://www.computeraudiophile.com/Forums/Music/Audiophile-DownloadsAlong this note, HD Tracks is sometimes hit/miss with the quality of the hi rez material. There is strong evidence that they have upsampled standard resolution files (for example, the Peter Frampton "Comes Alive" was originally sold as 96/24 but after complaints is now sold as 48/24, same files). As such, many folks wait to purchase new albums until after they have been tested to be "true" hi rez quality. This is an added layer on top of the normal "do you like the mastering" that we all know makes such a difference. Linn Records has, to a great degree, avoided this controversy (although they have had one or two dogs, if I recall correctly). Just be aware that calling something hi rez doesn't guarantee it is true hi rez. But when it is, wow, enjoy the music!
I'm really enjoying the newly released Rolling Stones hi rez stuff on HD Tracks. However, the general consensus is that the 88/24 is excellent but the 176/24 fails to add additional value for the extra cost (YMMV).
https://www.hdtracks.com/index.php?file=stonesBy the way, I want to comment that I think the 16 bit vs 24 bit is the most important jump and that 48/88/96/176/192 sampling rates are important but not nearly so much as going to 24 bit.
Cheers,
John
