Converting analog audio to a digital signal requires measuring the analog signal at precise intervals. The measurements must be taken at twice the frequency of the highest audio frequency that we wish to capture. A sample rate of 44.1 kHz allows for capturing audio up to just over 20 kHz. Similarly, a 48 kHz sample rate allows audio frequencies as high as 24 kHz to be sampled. (See also: Nyquist Theorem)
Term: Sample rate
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