The highest flying artificial satellite is SOHO (Solar and Heliospheric Observatory), which orbits the Sun at the Lagrange point L1, approximately 1.5 million kilometers (930,000 miles) from Earth.

It's important to note that SOHO doesn't technically orbit the Earth, but rather orbits the Sun at a point where the gravitational forces of the Sun and Earth balance. This is called a Lagrange point, and L1 is a particularly useful location for observing the Sun.

While SOHO holds the record for the highest artificial satellite *in terms of distance from Earth*, there are other satellites that have achieved higher orbital altitudes. For example, the Voyager 1 and Voyager 2 probes have left the Solar System entirely, but their orbits are not considered "artificial" in the same way as satellites that are actively controlled by humans.