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I haven't done a research study on sample rates, but I have studied the subject in the classroom and in the real world. As you increase the sample rate, you build a better quality representation of the original signal. In terms of what you hear, this will translate to a lower noise floor. Personally, I don't know how much better, but if you have equipment capable of handling 192kHz sampling instead of 48kHz, then you might as well use it. If you are a professional recording studio, you want to use the absolute best that you can afford. On the other hand, you can record at 44.1kHz and 48kHz and find that the quality of sound is exactly what you want. In fact, if you are going to distribute the music digitally on CD or compatible with a CD then you will be providing the listener with music sampled at 44.1kHz no matter what frequency you originally sampled it at. There is no advantage to 192kHz sampling and down converting to 48 over simply sampling at 48kHz in the first place. As for aliasing effects that were discussed, all A/D converters use an anti-aliasing filter before the actual conversion. This prevents beat frequencies from appearing in the audio. In fact, modern A/D converters use a two-step anti-aliasing filter that provides a very sharp cut off of the dangerous frequencies. So, you aren't going to hear beat frequencies in the result because the difference in frequency between the original signal and the sampling rate are large enough that the resulting aliases are outside of the audible rangle. Bob