Tony, to learn more, look up dither and upsample in a book about digital audio.

The sound is less affected when the math is easy. For example, some good digital audio converters handle rates of 88.2 and 96. The 88.2 is twice 44.1 so no errors will creep in when it’s converted to 44.1. Thus that may be a better sounding choice than 96 if the final destination is a CD. And of course ‘CD quality’ is more than a particular rate: it is a requirement that an audio file be 16/44.1 to meet the Red Book standard of audio CDs. DVDs use 48 and that’s why there is also 96.

BIAB 2025 Win Audiophile. Software: Studio One 7 Pro, Swam horns, Acoustica-7, Notion 6, Song Master Pro, Win 11 Home. Hardware: Intel i9, 32 Gb; Roland Integra-7, Presonus 192 & Faderport 8, Royer 121, Adam Sub8 & Neumann 120 monitors.