May have been mentioned before but this may be interesting to some.
http://www.intl.onkyo.com/downloads/applications/hf_player.htmlIt's free and supports FLAC upto 24/192 and DSD64 and DSD128 playback on the iphone/ipad:
Supported Formats
- MP3/ALAC/AAC files transferred via iTunes (except for DRM-protected files)
- With HF Player Pack purchase: FLAC, DSF*, DSD-IFF*, WAV (48 kHz and over), AIFF (48 kHz and over), and Ogg-Vorbis
*Note: DSF and DSD-IFF formats are converted to PCM before playback, unless the device is set to DoP Output mode and connected to a DoP- and iPhone-compatible external audio device. Although not officially supported, 96 kHz and 192 kHz PCM audio files can be output to a compatible digital audio processing device using a Camera Connection Kit for iPad.