All the DATS I recorded (ten years worth) are at 44.1, and when a 
client brings in a 48k DAT, I usually transfer analog to 44.1 because 
it seems to come out just as well or better than a lengthy SRC in the 
digital realm. Thought or comments?

I have a Sony 2300 that works as well as the day it was new, a good 
D-100, a 59ES that seemed to need heads last time I checked, and a 
lowly Panasonic 3500. I've kept the 3500 just in case for a long time 
now and never needed it - anyone looking for one?

<L>
On Oct 3, 2005, at 5:04 PM, Richard L. Hess wrote:

> Many of us in the tape restoration business are set up for digital DAT 
> transfer as Tom Fine pointed out. One of the challenges is deciding 
> what to do with 48 ks/s DATs. Do you save them as files or downsample 
> to 44.1 ks/s for audio CDs. I guess the answer is partially, "it 
> depends." Here's where a file system makes things easier. Perhaps the 
> answer is "both."