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OT: 24Bit/96Khz vs 16Bit/ 44.1Khz recording



Hi, all:
 
I just picked up a Tascam DR-2d on a closeout for a very reasonable price. The recording formats of this portable unit are varied and full-featured. I remember recording at a very high resolution many years ago and was awestruck by the clarity of the sound eminating from my speakers. The guitar tones had much clarity. Of course, to listen to the music in a portable format, I recorded to CD (16Bit/44.1Khz, I believe).
 
So, the question is: is there any advantage to recording the source at a higher rate (e.g. 24Bit/98Khz or 24Bit/44 Khz) when, ultimately, the songs will be converted to CD quality?
 
Of course, the higher rate means filling up SD cards quicker. But, they are fairly reasonable as far as cost. Opinions?
 
Thanks, Paul