"A commonly seen measure of sampling is S/s, which stands for "samples per second". As an example, 1 MS/s is one million samples per second.
When it is necessary to capture audio covering the entire 20–20,000 Hz range of human hearing,[5] such as when recording music or many types of acoustic events, audio waveforms are typically sampled at 44.1 kHz (CD), 48 kHz, 88.2 kHz, or 96 kHz.[6] The approximately double-rate requirement is a consequence of the Nyquist theorem. Sampling rates higher than about 50 kHz to 60 kHz cannot supply more usable information for human listeners. Early professional audio equipment manufacturers chose sampling rates in the region of 50 kHz for this reason.
There has been an industry trend towards sampling rates well beyond the basic requirements: such as 96 kHz and even 192 kHz[7] This is in contrast with laboratory experiments, which have failed to show that ultrasonic frequencies are audible to human observers. In fact, in some cases, ultrasonic sounds do interact with and modulate the audible part of the frequency spectrum (intermodulation distortion), degrading the fidelity.[8] One advantage of higher sampling rates is that they can relax the low-pass filter design requirements for ADCs and DACs, but with modern oversampling sigma-delta converters this advantage is less important.
The Audio Engineering Society recommends 48 kHz sampling rate for most applications but gives recognition to 44.1 kHz for Compact Disc (CD) and other consumer uses, 32 kHz for transmission-related applications, and 96 kHz for higher bandwidth or relaxed anti-aliasing filtering.[9] Both Lavry Engineering and J. Robert Stuart state that the ideal sampling rate would be about 60 kHz, but since this is not a standard frequency, recommend 88.2 or 96 kHz for recording purposes."
In other words, higher is not necessarily better from this armchair.