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HM-601 Music Player is the only one so far that I know of that plays 24 bit. Not sure about gapless playback.Scroll to near the bottom of the page with the link provided to check it out. It takes up to a 32gb SDHC, I am thinking about picking one of these up myself.http://www.squidoo.com/portable-flac-player-comparisons
Just got the Cowon iAudio9. LOVE it. Sound is amazing. Plays 16b flac gapless I have not tried 24b but I heard you can not. Either way this thing is still fantastic. Small light weight and sound smokes my old iPod.