Re:DvA?? Try What we can actually hear. (Score 1)

Dynamic range (range of frequencies able to be reproduced) and sample rate (the number of samples per second -- 44KHz in a CD player) are two totally different things. The rule of thumb for PCM recordings is that the dynamic range is half of the sample rate. So a 44KHz sample rate will be able to reproduce frequencies up to 22KHz, which is the upper limits of human hearing.