AudioGate is a software sample rate converter as well as player. Normally shipped with the Korg MR-1/2, 1000 and 2000 hardware recorders. Twitter account holders can also use this software as well. Conversions can be made from DSD64fs and DSD128fs files as well as PCM files all the way up to 24/192kHz. The cool thing is the multitude of user options with multiple filter shapes, dither, noise shaping and audio formats. Here is the main user interface.