clicks by using DAC V1 at 24 192 with JRiver

Have you checked latency on your notebook?  Try disabling or a shutting down any unneeded programs running in the background.  There's plenty of info out there on how to optimise your notebook computer for audio.

Yes I've checked the latency (t's ok) and I'm using just the media player...

Which operating system are you using? If windows 7, then a good start is to disable aero desktop.

Is it just a click at the start of playback, or recurring/ongoing ?  If the former, there's a J River setting to play silence at the start of playback.  Try 2 seconds.  If its ongoing clicks, I'm afraid I don't have any suggestions....

Try increasing and decreasing the buffering - Tools > Options > Audio > Device Settings. Changing the pre buffering setting, and trying Play Files from memory might also be worth a try. 

Also, I believe naims recommendations to leave the "Do not play silence (leading and trailing)" box checked is wrong. Why would you want lead in silences chopped off? I would uncheck it, so you get the track as it was recorded. To be fair, this wording is confusing and has been criticised on the excellent JRiver forum.

For the avoidance of confusion, the "play silence" I referred to is under:-

Tools > Options > Audio > Settings > Play silence at startup for hardware synchronisation

This has nothing to do with playing leading & trailing silence that forms part of the music, which is a different option under Track Change

Hi, I've tried a lot and with my notebook it doesn't work. Now I used an other Computer with the same setup and: 192/24 is playing properly. ??? It's confusing to me. Any Idea???

Sounding like a fault in the hardware or software on that particular notebook.  Which is neither very specific nor very helpful, I admit. 

You could try downloading another player such as foobar to rule out JRiver as the cause. Assuming it isn't, my own (Homer Simpson type) instinct would be to give up on that particular notebook as regards music, and get another....

Try using a different USB port, , unplug any other USB devices, try a different cable.  I had exactly the same issue as you at one point, it turned out the USB port I'd plugged in initially was really intended for keyboard / mouse, and seemingly not the same standard, as once I moved to the cable to the USB3 socket I had available, never again have I had any problems with 192/24 or otherwise.  However, in my case the clicks were due to the data stream, so a 192/24 file would fail the bit perfect test (it would pass anything upto 24/96 even before I corrected it).  If you say it passes using that format, then the issue is either far more intermittent than my example, certainly I did not need to run the bit-perfect test to know something was wrong, or it's a problem downstream of the PC itself.  

I have heard of others having similar issues caused by USB other devices creating bandwidth problems within the USB bus, hence the suggestion

It could simply come down to processing power. My laptop (intel core i5) can run higher bitrates with full on windows 7 running, my intel atom based streamer cant, I had to switch off Aero and perform a few other tweaks.

What OS does your netbook run?

Hi, i've tested 3 cables and an other Devices are connected. My System rund with Win 10. Now I'm thinking about to reinstall the System... It's an pentium processor...

Try shutting down processes that are not required in the OS. Do a google search for "black viper" and you will find a comprehensive list of what you can safely disable without impacting the OS while at the same time improving performance.

Thanks for your help! I've tried everything you recommended... Nothing worked. Now I installed the Windows System completely New. And this is helpful. All material flac wav... is playing without noise.  Wunderful!  Again thank you for helping! 

And hopefully my english is not to bad....

Glad you found a way, thanks for your feedback. The mysteries of windows .. I wish Bill Gates had a pacemaker that depended on Windows 10 working ...