In the control panel window audio is showing as 44.1 16 bit.
In preferences driver setting audio driver bit depth is 44.1 24 bit.
Sonar X3 is recording at 44.1 16 bit.
In Sonar X2  i had to set the bit depth to 24bit in the ini file.
In Sonar X3 i can not find this option in the ini file.
Thanks Ron.
 

To set the Record Bit Depth in either X2 or X3 go to Preferences > File > Audio Data

Thanks I am new to sonar had X2 about 2 months upgraded to X3.
Thanks scook for your help. Now I can record in 24 bit.
Ron.