I was wondering, since the CD sample rate is 44100, is there any advantage to recording at a higher sample rate? My sound card, an Audiophile 24/96, allows much higher sample rates and my hard drive is big enough to store the resulting files, I think, but what purpose would it serve when in the end, an audio CD is only good for 44100 ? I'd have to convert down just to be able to burn the final product onto CD anyway. There must be some advantage to recording at a sample rate above 44100. Could someone tell me what it is?