The FLAC files are 24 bit, but they are sampled at only 44.1 kHz sample rate, not 192kHz. Having said that, I just burned a DVD-A of Abbey Road (using the freeware app DVD-Audiofile 0.81 for Mac OSX) and listened to the entire album-it is easily the best version I have ever heard, including the recent stereo and mono CD remasters and all the others (vinyl, CD and otherwise) before it. This is a must have for any serious Beatles collector, IMHO.