There are a lot of people who are always wondering what sample rates to record at (and i was once one of them) and this is my answer... 88.2 KHz. Most likely you are eventually going to put your recorded files onto a CD. Therefore you are going to have to bounce your mix to 44.1 KHz and 16 bit at least if you want to listen to it. So why would anyone ever use 96 KHz. Lets say you took a 100 foot line and placed 960 marbles on that line from start to finish evenly spaced. Now what if I told you to take away 519 marbles while trying to make the remaining 441 marbles stay evenly spaced. That is what has to be done to convert 96K to 44.1K. It is a very messy conversion and unless you have top of the line gear to do that conversion, you simply shouldn't. Now take that same example and instead have 882 marbles in a 100 foot line, and now turn that into 441 marbles. I can do that without even thinking. All you have to do is take every other marble out. Same thing goes for your computer. Your mixes will convert way cleaner if you started at 88.2 and go to 44.1 then if you started at 96 and went to 44.1.
The point of all of this is that if you are going to convert to 44.1 at some point, record at 88.2 KHz.
The point of all of this is that if you are going to convert to 44.1 at some point, record at 88.2 KHz.