OK. Does anyone can give me opinions on sampling rates: from 44.1 (for CDs) and up to 192K now.

I know that when you record analog with 192K and then convert it to 44.1, to cut a professional CD, the quality is better than if you'd it everything using 44.1.

But is it really noticable beyond 96KHz? I mean you need to go back to 44.1 anyway to have your music on CD and I kinda understand if you'd use 96K to record original analog data. But beyond 96K? The latest rate is 192 and I'm sure it'll go higher.