I am posting this just to piss off Opus!!! (Sorry Gary, I couldn't resist!) I just read a plausible explaination as to why recording at 96K has merit he may be full of it, but this is what he said: There are certain instruments that produce harmonics above 20KHz. Even though we cannot hear these harmonics, they effect how the overall mix sounds, and how all the sounds combine into an overall thing we call music. So, Gary, I know you mix for humans and not for dogs, but how would you respond to this guy? Also, how many speakers do you know of that can reproduce frequencies above 20KHz?