You can use any channel for any track, but each track that is a unique instrument needs it's own channel. For example, if you have flute and jazz guitar track, you could assign the flute to channel 1 and the guitar to channel 2. If you had a piano maybe channel 3. If you have two jazz guitar tracks and wanted the same patch sound they could theoretically both be sent to channel 2. The only variation of this is that in most situations drums must be on channel 10.

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