Using the SB Live Platinum card though, it will go through a sample rate conversion which, still is not that great. The SB Live is a 48 kHz card and does internal sample rate conversion when you want to go to 44.1 kHz. You can keep it at 48 kHz but when you go to CD, it must be at the 44.1 kHz rate.

The ideal would be using a card that can record at a true 44.1 kHz sampling rate.

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