Best explanation I've seen for doing this!
From: Toby Seay
Yes, 44.1KHz and 48KHz cover the entire hearing spectrum. However, it does
not cover it well. Resolution gets worse as you go higher in the frequency
spectrum. Therefore, really high frequencies only get sampled a few times.
For instance, a 44.1KHz sample rate is only capable of sampling a 12KHz
frequency 3.675 times a second. That leaves you with a very poor
digitization at 12KHz. 96KHz does a much better job at providing a digital
representation of higher frequencies.