I should have stated that I am running windows XP. If I am not mistaken the SRC for Foobar only upsamples to 24/96 Empirical Audio's new Overdrive DAC will support 24/192 on I2S and S/PDIF coax in, but only 24/96 on USB. However I understand that a mod later this year will allow it to do 24/192 on USB, thus my interest in finding if it is possible to upsample the music files on my hard drive to 24/192.
Paul