"One of the most hotly – and perhaps unnecessarily – debated topics in the world of audio is the one that surrounds digital sample rates. It seems an unlikely topic for polarization, but for more than 10 years, the same tired arguments have been batted about by each side with almost unrelenting intensity. At the fringes, advocates of either side have often dug deeper trenches of faith for themselves. But as much as that’s the case, there’s also a growing consensus among designers and users who have a firm understanding of digital audio. Namely, that there are perfectly good reasons for sticking with the current professional and consumer standards of 44.1 and 48 kHz for recording and playback – and some valid arguments for moving up to slightly higher sample rates, such as 60, 88.2 or even as high as 96 kHz. What seems to have less informed support is the push to ultra-high sample rates like 192kHz. We’ll explore the arguments on both sides of the major questions around sample rates and try to find out where each faction has got it right – and where they may be missing some crucial information."