Are there any soundcards which record at 32bit?

[AllOrNothinEnt]

I know your average comp card is 16bit, and the majority of home recording cards are 24bit, as my Echo Mona is, however, are there any which record ABOVE 24bit?
I dont mean 32bit floating, because honestly, I can't see a diff between it and 24, but I've heard there are cards which record above 24bit, if this is true, which cards do?

 

[Blue Bear Sound]

There is currently no such thing as 32-bit digital audio .... 32-bit (or higher) are used internally by software to minimize the inevitable round-off error that occurs as part of digital processing, but the audio itself remains 24-bit.