Glenn,

I've never been one to claim audiophile capabilities - even though my jobs have always demanded somewhat of that claim.

I can't say I've ever heard a difference in 48 vs 44.1 kHz playback. I've only had access to one playback system which could actually handle that with fidelity that would make a difference; the HPS systems from Head Acoustics with modified STAX electrostatic headphones on the A side of the D/A.

We rarely recorded in anything other than 44.1 kHz, because it was always possible that somewhere down the line, if a recording was done at 48 kHz, the person with the recording wouldn't have a system that could do the downconversion on the fly.

I still stick to it with my personal recordings. I record base tracks at 24 bit depth, 44.1 kHz. My input signal chain would not be able to provide any reason to go into either more depth, or a higher sample rate.

The 24 bit depth is much more forgiving for the quantization SNR than 16 bit; don't have to worry so much about setting gains perfectly right up front. I can record 20 dB down and not worry about it being 'hissy' if I have to boost a track.