Knivez... Ditto what the others said.
Here is a good description that I read on another forum:
"Yes, you now have a faster sampling rate, with more layers to sample from. You've about doubled the size of the file.
With 16 bit audio, there are 65,536 possible levels to sample from at any frozen moment of time. Think if it as a picture, the more information the clearer the picture. With every bit increase of resolution, the number of levels double. By the time we get to 24 bit, we actually have 16,777,216 levels of information.
Then we add the sample rate. This is the number of times your audio is sampled per second. With a sample rate of 44.1 kHz there are 44,100 slices sampled every second. With 96khz there are 96,000 slices of audio sampled evert second.
Your original file is 16bit, 44.1 so that is 44,100 slices, each having 65,536 levels. Increasing to 96kHz, would give you 96,000 slices a second with nearly 17 million levels for every slice.
Recording at 24/96 yields greatly increased audio resolution-over 250 times that at 16/44.1. That is why for VO I always record at 24 bit (24/44.1) for radio. For video I record at 48 khz -most editors only use that sample rate- and anything for HD or Blue-ray I use 96kHz. (Sticking to 48kHz is not a bad idea across the board for even general VO work)
If you are hearing a difference make the change." Posted by Mike Sommer
Maybe more than you wanted.
Dale