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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."