44.1/24 works for me.
24 bit gives you quite a bit more of a noise margin and dynamic range.
Doesnt make that much difference anyway - most software deals with audio data as 32 bit for internal processing.
I think it makes most difference if your media is going to be CD or vinyl. MP3 is such a mess anyway that I wouldnt worry about it.
There loads of people who say everything has to be 96/24 or better and winge like hell if it aint - ignore them - my simple rule is use whatever works best for the processing power you have available and the complexity of tracks you need to deal with - in my case 44.1/24 has been a very workable compromise. I dont think dropping to 16bit actually gains you anything in reduced CPU load - at most it may let you record/play more separate audio streams.
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