Interesting test files all derived from the same DXD 352 studio master file.
http://www.soundliaison.com/all-categories/6-compare-formats

Which format is best for your DAC?
Every DAC has it's own character, some sounds better using PCM files and some sounds better using DSD files...... Some people find the convenience of FLAC files more important.
Here on this page is a list containing 2 minutes of a song in 11 different formats.
The song is called 'A Fool For You' and is performed by Carmen Gomes Inc.
It’s taken from the album 'Carmen Sings The Blues'.
http://soundliaison.com/studio-showcase-series/276-carmen-gomes-sings-the-blues
All the different formats have the same source file, DXD 352kHz (Studio Master).
We used the AUL ConverteR 48x44 for the conversion to DSD and Wavelab for the conversion to the other PCM formats and FLAC.
When you compare different sample rates always start with the lowest resolution.
During listening don't focus too much, hearing is as individual as taste but hearing is also something which can be acquired, like the taste of good wine.
You can choose from the following formats:
1. DXD 352kHz
2. PCM 192kHz
3. PCM 176kHz
4. PCM 96kHz
5. PCM 44kHz
6. DSD 256
7. DSD 128
8. DSD 64
9 . FLAC 352kHz
10. FLAC 192kHz
11. FLAC 96kHz