Neither, actually. I don't do serious preservation work, just audio for 
clients, and all are happy with the results. The sound of the DAT 
played back on a Sony is just fine for them, and $50 or $100 doing 
conversion time is not! Simple as that.

Personally, to me, 16 bit DATS playing back on the machines that 
recorded them is adequately good, and I then record them at 44.1 24 bit 
in Protools or Peak. Perhaps that seems sloppy to you, but it is normal 
in studios and commercial applications outside the archivists' world... 
My hardware is mostly Digidesign and the SRC quality is variable as 
well, though 999 choices seems excessive to me!

But really, 44.1 DATs get better treatment from me, as it is more 
affordable to clients. We aren't talking earthshakingly important stuff 
here! And my own work is all at 44.11

Lou Judson  Intuitive Audio

On Oct 4, 2005, at 6:32 PM, Dave Bradley wrote:

>> 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?
> If the analog transfer is coming out just as well or better than a 
> lengthy SRC in the digital realm, you either have a: Really incredible 
> DAC / ADC setups, or b: A really bad digital SRC setup, or C: both of 
> the above.