Most of the time I record at 24/44.  

Do any of you record at 192 kHz sample rate?  and why?
 Going higher than that doesn't seem to offer sonic benefits, and is very taxing on the system. ... 44.1 kHz and 48 kHz are the sample rates most professional electronic ... When recording and bouncing audio, you should always use a .... goes up so like think 192KHz for everything if you really want quality.