There is a theory I have heard that goes something like this. Rob and others, what do you think? If you are recording something that will ultimately be produced on CD at a sampling rate of 44100, it is better to record at 44100 and 24 bit than it is to record at 48000 and resample. Obviously you ultimately have to change the bit rate to 16, but what about it being better to record at the original sample rate rather than resampling? Any thoughts? Neal