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Do Sample Rates Make a Difference?

I know that 24 bit makes a big difference compared to 16 bit, but someone just gave me their opinion on sample rates. They said that there isn't much of a difference between 44.1 and 96, and since 96 takes up more than twice the space on my CPU that I should just record at 44.1. Also, there has been some talk about loosing quality when converting from 96 or 88.2 down to 44.1.

up & down with sample rate conversion

I'm working on 24/96 project and I have to import some 24/44.1 and 16/44.1 samples inside, for further eff./mixing. I guess it won't be a problem to do (convert all on 24/96) using audio editor, but I'm curious/suspicious about the side effects of that up/down SRC and bit rate, since final destination of project would be 16/44.1. All things inside the box.

recording at 24-bit and 44.1kHz - Sample Rate and Bit Resolution

Well I just upgraded to the RME Fireface 800 from my crappy Edirol FA301.

Firstly anybody searching, I cannot recommend the Fireface highly enough. The difference, mainly noticeable in the higher frequencies, and the clarity of what I can hear in old mixes that I never could before, is simply stunning.

I finally feel I am moving towards a semi-professional level.

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