Best explanation I've seen for doing this! Regards, Mark Durenberger -----Original Message----- 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.