I can listen listen to music at 96KHz or lower and it sounds clear, but 176.4KHz and 192KHz sound very staticy and unlistenable. My rig uses Windows 7 64-bit Pro, a 3.3GHz Quad-Core Intel CPU and 8GB of RAM. It's a studio card and it's designed to record and play at up to 192KHz. It doesn't seem like a ground loop cause it only is staticy during music playback and doesn't react when I move the mouse or the screensaver starts. I have music recorded at 192KHz as well and normal 44.1KHz music, both of them sound equally as bad when I set my soundcard up to 192KHz. I updated the drivers and it didn't improve anything. Does it sound like a bad card?
If you are getting stuttery, scratchy noise along with the audio, and it sounds clean at a lower sample rate, you need to increase your buffer. The data at 88.2 is twice what you would have at 44.1. In order for the data points to draw a perfect sine wave at 20,000Hz, you need that frequency to be way up there... 88.2 is a good frequency when recording. When you half that, you are back to 44.1. Software has a difficult time doing more than dividing by two.