Neal: Wrong list? Or, perhaps I missed your original message on the topic. While we're on the topic, though, you are probably right to record at the final sample rate rather then resampling, unless... 1. You might want to use the material later (years later) in a higher resolution format. 2. You are cutting the sample rate in half. I understand this is very accurate, though filtering is of course required. People spend a lot of time debating this; I am mostly in favor of just recording at the final project sample rate. Of course, if you have a sound card like the SBLive! which resamples in real-time, forget about all of this and use the card's base rate. Rob Meredith >>> neal.ewers@xxxxxxxxxxxxxx 05/23/06 02:57PM >>> Well, I have just talked with two people whose opinions I trust with regard to audio. They both uphold the theory raised in my last message and here is what they say. Sampling algorithms have not progressed nearly as rapidly as the ability to handle recording at different sampling rates. So, the bottom line, to them, is that one records at the final sampling rate one needs to use with a bit rate of 24 and then changes the bit rate to 16. Then, of course, there is the question of dither and what kind of noise do you add. That, it would appear, largely depends on what you are recording and your ear is probably the best judge there. Other comments from experts lurking on the list? Neal