you need the hi-rez file and something to play it on.
some sites sell 24.192 music (some albums on linn? hdtapetransfers? 2L?) but there is very very little around. there is a bit more of 24/96 and 24/88 (eg linn, naim, hdtracks, society of sound), which to me sounds as good. 24.96 is also better in terms of more hardware is capable of playing it back. e.g. not every optical output can do 24/192 and only goes to 24/96 or near bandwidth. some dacs also cannot do 24/192.
so, on balance there is no 'need' to try to get 192 files. 24/96, 24/88, 24/44 are all fine and have very high bit rates.
the problem is there is very little music available in hi rez and even in cd rez 16/44 as a download.
the only 9000ish kbps files I have are I think only from one disc. if you are interested - google for kent poon audio blog. he sells a cd+DVD combo of a jazz album called Audiophile Jazz Prologue Vol 3 or smth like that. 3 versions of the same album in the pack - CD, 24/96 files and 24/192 files. good if you want to compare the difference in quality for yourself, testing the sampling rate capabilities of kit etc.