I have downloaded some really nice albums in very high resolution, 32 bit / 88.2Khz Windows Media Lossless files. I am trying to figure out how to play and convert these files.

Some players will play the files - Foobar, Winows Media Player etc. but they all downsample the output to 16 bit. Samplitude will import the file and will automatically downsample to 16/88.2 .

So, I would like to hear it as it's original 32 bits. Or, maybe downsample to 24/88.2 which will still be pretty nice. I can't find a tool that will do that.

I was trying to transcode the file to Wav, but every transcode I have tried downsamples the file, ususally to 16 bit.

So I would like to find:

Something that will play a 32 bit file, maybe a pro editing package.

Something that will support a transcode to WAV or other lossless format without downsampling.

Something that will allow me to downsample from 32 to 24 bits (but my files will probably have to be in WAV already).

Any ideas?

foobar2000's output format can be set to 24 or 32-bit, but it won't do you any good unless your soundcard supports it.
Besides, it's not like you can hear a difference. It won't sound any better than 44/16.