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[trcns]

I has computer which is connected to my MCIntosh processor via HDMI. Computer's sound card is capable of only up to 24/96. Computer is made of a small foot print and cannot accommodate internal sound card. I do not want to buy a DAC as MCIntosh has its internal DAC. All I want is a good sub sound card with HDMI OUT 32/384. Any recommendation is appreciated?

[Hendrik]

HDMI is limited to 192/24 I'm afraid.

[trcns]

So is their a good external 24/192 with hdmi out sound card? I assume any external card will be better than built it card?

[jjazdk]

Step back a moment.

You are not using your computers sound card, you are using HDMI from your computer to the MacIntosh. If anything it is a gfx-card issue, it is definitely not a sound card issue.

[prerich]

I has computer which is connected to my MCIntosh processor via HDMI. Computer's sound card is capable of only up to 24/96. Computer is made of a small foot print and cannot accommodate internal sound card. I do not want to buy a DAC as MCIntosh has its internal DAC. All I want is a good sub sound card with HDMI OUT 32/384. Any recommendation is appreciated?

Your computer is basically bitstreaming to your McIntosh if you are connected via HDMI (and have MC set to bitstream).  If you don't have it set to bitstream...as recommended in MC setup - whatever processing you have applied is going to the McIntosh. 
If your video card is HDMI - It's capable of 24bit/192khz bitrate and sample rates.  However - your McIntosh DAC will still be the "star" in this case.  No need for a new sound card.  You should be good to go. 

Which McIntosh processor are you using by the way (and what model video card or video chipset do you have in your PC).