In an earlier post, I mentioned that the Sony BDP-S370 can play back 24-bit 44.1Khz LPCM audio if it’s stored as a wav file on a USB memory stick.
Just to add to that, the BDP-S370 can play back PCM (wav files) in 16-bit and 24-bit, 44.1Khz, 48Khz and 96Khz (if not more).
Although it won’t play back wav files via UPnP / DLNA, another option is to burn a DVD-R containing the audio files. This has worked for wav files, and I expect it’ll work for MP3 too.
As usual the S370 is picky about the format it will support, it didn’t like the data disc I burned using the standard Windows 7 DVD-ROM stuff from explorer.
Instead, I used oscdimg.exe with the –u option to generate a UDF image as an ISO file, which I then burned with the Windows 7 right-click burn option. oscdimg is documented here, and is available as a free download as part of the Windows Automated Installation Kit (Windows AIK).