> If I'm not mistaken, the emerging hi-def audio standards (DVD-Audio and > SACD) use 96kHz. the emerging hi-def standard for non legacy-media platforms is Intel HD Audio (the successor to AC'97) and its format is: up to eight channels at 192 kHz/32-bit quality i work at 32f/44.1khz, however when ripping nicely recorded and mastered vinyl records (tino's breaks comes to mind) the drums sound more dimensional and roomy at 96khz..blind tests have shown sounds above the range of hearing (often quoted as up to 30khz or so) affect the 'air' of a sound, and of course there can be beyond-nyquist OOB aliasing..a good analog tape deck or studio monitors can offer a response to 50khz..you will have to decide the tradeoff that suits you, now that hardware is not dictating the limits..
