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Hi, I have a question about Audio CODEC sampling rate.

Hi,

What i learned from sampling theory, if the sampling rate is bigger than the twice of the maximum signal frequency, the signal can be perfectly reconverted.

Audio frequency is 20 to 20kHz. Then, why do we use Audio CODEC which has sampling rate of 96kHz, 192kHz or even faster?

Faster sampling rate gives us more clear sound?

or it has something to do with bits?

Thanks,

Yun