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The reason for this is that after the D/A converter the signal (which is a series of discreet stepped voltages) is passed through a low-pass filter (to smooth out the edges). At 192khz, the cutoff frequency is high enough that it won't cause any noticeable effect on the audio signal. All, the same... I work at 48khz. The bit depth seems to make a bigger difference than the sample rate (at least for my work) so I run at 24 bit, 48khz. The reason I run at 48khz is that my Kurzweil's (K2600) ADAT output is at 48khz. -- Kevin Quoting Rainer Thelonius Balthasar Straschill <rs@moinlabs.de>: >> the Zooms. The device is intended for professional video work >> (like the older r-4 and r-4 pro), and can record up to 192k >> at 24 bit depth. > > It's always funny why people bother with 192kHz. Let's take the R-44 as >an > example: frequency response is specified as 20-40k (+0/-3dB), which > typically comes down to about 20-27k (+0/-0.1) - so why do people even > bother with 192kHz? > >> Subjectively, I am very pleased with the unit. I've been > > This is a statement that is imo much more valuable than the 192kHz...and > I'll definitely consider the R-44 (although it's more than three times >the > price, about eight times the size and more than ten times the weight of >the > Zoom H2...) > > Rainer > >