canada16:
Yeh I know Flac is CD quality but is SACD not better quality that 24bit 192khz ?
It's difficult to say, as Andrew pointed out SACD is not PCM, shamelessly cribbed from Wikipedia, with my emphasis:
SACD audio is stored in a format called Direct Stream Digital (DSD), which differs from the conventional Pulse-code modulation (PCM) used by the compact disc or conventional computer audio systems. DSD is 1-bit, has a sampling rate of 2.8224 MHz, and makes use of noise shaping quantization techniques in order to push 1-bit quantization noise up to inaudible ultrasonic frequencies. This gives the format a greater dynamic range and wider frequency response than the CD. The SACD format is capable of delivering a dynamic range of 120 dB from 20 Hz to 20 kHz and an extended frequency response up to 100 kHz, although most currently available players list an upper limit of 70-90 kHz, and practical limits reduce this to 50 kHz. Because of the nature of sigma-delta converters, one cannot make a direct technical comparison between DSD and PCM. DSD's frequency response can be as high as 100 kHz, but frequencies that high compete with high levels of ultrasonic quantization noise. With appropriate low-pass filtering, a frequency response of 50 kHz can be achieved along with a dynamic range of 120 dB. This is about the same resolution as PCM audio with a bit depth of 20 bits and a sampling frequency of 96 kHz. Thus, DSD looks inferior to a "standard" PCM 24bit/96 kHz even using slightly more bandwidth than PCM (2.8224 Mbit/s vs 2.304 Mb/s).
Of course the main thing you can get from SACD is multi-channel audio (assuming the recording is presented as such), I'm not aware of any multi-channel FLAC offerings.