[sunburst79]

He's saying that the difference between 44K and 48K is going to be pretty inaudible.

The difference between 16bit and 24 bit is quite noticeable however.

A better question would be " What is your projects destination" MP3 for the web? A Music CD? Sound for a film or video project that will be released on DVD? This is what should determine the sample rate.

CD music is 44k 16bit but you will want to work at 44k 24bit since it sounds better and then bounce the mastered file down to 44k 16bit at the very end of the project.

Mp3 for releasing to the web would be follow the same format as above but be rendered to mp3 format during the bounce.

Music for DVD or SACD is 48k 24bit (fairly sure its 24bit) and would not require dithering or bouncing. The same file would however require both dithering and sample rate conversion to be played in a standard CD player which is 44k 16bit.

Generally speaking if your projects are music related you will be recording and editing at 44k 24 bit to avoid sample rate conversion and to take advantage of the headroom that 24bit offers over 16bit.

I do everything at 44k 24bit here, Since I move projects between my MBox and a 003 I never use the higher sample rates.

You can find endless discussions on the web regarding sample rates, samplerate conversion, bit depth and dithering.