Yeah, I don't hear a difference between 44.1k, 48k, and 96k sample rates. However, I go with 48k because psycologically, I'm getting better quality with 48k than with 44.1k and with just a little more disk or digital tape space unlike the 96k storage eater. But, I soon want to focus on using the extreme noticeable difference of 24 verses 16-bits. If your converters and software can handle it; and you have a common 24-bit storage format found in most major mastering facilities, then I'd send that 48k not yet resampled and that 24-bits not yet dithered to the mastering house. If you don't have 24-bit storage capabilities but have a DAT, then I'd buy an Apogee Rosetta 48k, 24-bit stereo A/D converter and use its UV22 dithering process to 16-bits, digitally out to either your computer or your DAT.