FYI, the m-audio fw-410 can output a 24/192 s/pdif signal, but it can only record 24/96. they can be found cheap on ebay.
Maybe not.
frequency response: 20Hz-40kHz +/-1db
signal-to-noise ratio: -107dB (typical, A-weighted)
dynamic range: 108dB (A-weighted)
THD: 0.00281%
sample rates: 32kHz to 192kHz
(192kHz on line outputs 1 & 2 only) 44.1kHz, 48kHz and
96kHz (S/PDIF I/O) operating level: -10dB, unbalanced
size/weight: 9-1/4” X 7” X 1-7/8”; 2.9 lbs.
The only soundcard I found that would do this was one from rme-audio:
http://www.rme-audio.com/english/hdsp/hdsp9632.htm Costs about $749 or less.