After reading up on 24-bit recording, I became compelled to re-record my old 4-track cassettes from when I first started with recording, and a few albums I bought on cassette into digital. I recorded them before onto my desktop computer's built in Avance97 audio card, in 16/44.1, but I could tell a noticeable difference between the .wav file and the source tape. It just didn't have the same punch as the tapes, and seemed to have an unreasonable amount of hiss. I already have a Lexicon Omega Recording Studio (a USB interface), which can record up to 24 bit/48khz, but it doesn't have RCA inputs, so I pretty much decided to buy an Audiophile 2496 or whatever it's called. But luckily I stopped by Radioshack and stumbled across some RCA-to-1/4 jack adapters, and picked up a couple, and plugged them into 2 line in's on the back of the Lexicon, creating 2 RCA inputs. It works great, and I've read that moving from 16 to 24 bit recording is a much bigger improvement than 48 to 96 k anyway, so I figured I'd save the $100. I can definitely tell a difference between 16/24 bit, and I can hardly tell the difference between the tapes and the digital versions, even after exporting the 24/48 wave file (after exporting THAT out of Pro Tracks Plus) into 16/44.1 in Audacity with shaped dither. But I'm fairly new at this, just about to graduate high school, so I've got a few questions though about my method, just to make sure: 1) I've read some folks say that it's bad to record at any sampling rate other than multiples of 44.1. Am I making a mistake by recording at 48k? If so, is it enough to warrant going back and recording at 44.1k? 2) I usually have volume on the face of the Lexicon turned all the way up on the two cassette channels, with the output of my Fostex X-12 around half, adjusted a bit to avoid clipping. Am I thinking this the right way? I'm assuming I'll lose the least tone if the input of the Lexicon Omega isn't turned down at all, since it won't cut anything, or at least as little as possible. 3) Does Pro Tracks apply dither whenever you export to a .wav file? I'm hoping no since Audacity (an awesome free audio editing program that I use to mix down to 16 bit/44.1k) does this. 4) I'd hate to hear bad news after spending $300 on the Lexicon last fall, but I'm curious. Is it true 24 bit? I know that very few 24 bit cards actually achieve all 24 bits, but is it at least good? Guess it's kind of technical since I'm happy with the results, but I couldn't resist. Any suggestions anyone would like to add would be greatly appreciated! I don't know anyone personally right now who knows anything about digital audio recording, so I figured this was the best place to go.