24 bit audio files is by far a much better resolution to work with as it has a 256 times better resolution than 16 bit and thus more headroom for signal processing. A 44.1 Khz samplerate is actually OK if the music is recorded with a good AD converter with quality anti-aliasing filters (Prism, Lynx, TC Electronic, Apogee among others), otherwise 88.2 Khz is better as anti-aliasing filters are more relaxed.

 





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