This paper describes experimental evaluations of encoding parameters that are appropriate for MPEG-4 Audio Lossless Coding (ALS) to compress high-resolution audio. MPEG-4 ALS Simple Profile defines the values of encoding parameters, such as the maximum sampling frequency and quantization bit depth, for making it easier to implement in the receiving applications. However, ALS Simple Profile does not define values for 96-kHz high-resolution audio. Therefore, we propose a range of values for 96-kHz high-resolution audio by extending the ALS Simple profile and evaluating its performance.