sample rate question

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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?


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