Don't confuse the sampling rate with the bit rate. The sampling rate, measured in kilohertz (KHz), is the number of times per second that the original sound source was sampled during recording. CD-quality audio is recorded in stereo at a sampling rate of 44.1 KHz. No matter what bit rate you use to record audio, it will never sound better than the original source. A 44.1 KHz stereo recording converted to MP3 format at a bit rate of 128 Kbps will always sound better than a 24 KHz mono recording converted at the same (or even a higher) bit rate.
from
http://www.amazon.com/exec/obidos/tg...243117-9469657
-willie
PS U NERD
