– Just like it sounds, it is the frequency at which the analog signal is sampled by the digital encoder.

– Compact disc media use a sample rate of 44.1 kHz (44,100 samples per second). Note that sample rate determines the maximum frequency of the recording. A good rule of thumb is that if you multiply the sample rate by 50 percent (that is, 0.5),  you will know what high frequency limit of the recording is. Briefly, “sample rate” controls the maximum frequency that can be reproduced – “resolution” (8, 16, 24-bit etc) controls the dynamic range (the difference between the loudest and quietest passages in the recording).