The higher the better, but now the best mainstream music quality is the CD format which is 44100Hz, so converting to 44.1kHz is enough = |||The limit of human ears is 20kHz, when the CD specifications were determined at that time , a doubled 44.1kHz was determined based on various factors. The human ear can hardly hear the difference between the same sound sampled and recorded at 44.1 and 48kHz. Of course, the compatibility below 44.1kHz is also good. Some sound cards do not support 96KHz and 192kHz. = |||